Cite this article as:

Тотикова Т. Е. The Introduction of Indirect Methods of the Determinin the Tax Liabilities as the Direction of Improving the Efficiency of Tax Control Sysnem of Individual Income. Izv. Saratov Univ. (N. S.), Ser. Economics. Management. Law, 2014, vol. 14, iss. 3, pp. 559-?.


Heading: 

The Introduction of Indirect Methods of the Determinin the Tax Liabilities as the Direction of Improving the Efficiency of Tax Control Sysnem of Individual Income

Introduction. High rates of tax evasion on income of individuals requires the state to find new, more effective forms and methods of tax revenue control individuals. One of the ways to increase the efficiency of state control over taxation of citizens may be the introduction of indirect methods for the determination of tax liabilities. Theoretical analysis. In world practice of control of taxpayers methods of assessment of costs, cash flows and property are actively used to determine the tax liabilities of individuals, which are not engaged in entrepreneurial activities. The article describes the experience of countries near and far abroad in this field. Discussion of Results. The result of the analysis carried out in the article was to develop the recommendations for the phased implementation the indirect methods of assessment of tax liabilities of individuals in the Russian tax legislation.

References: 

1. Nalogovyi kodeks Rossiiskoi Federatsii (chast’ pervaia): ot 31.07.1998 № 146-FZ (priniat GD FS RF 16.07.1998): (s izm. i dop., vstupaiushchimi v silu s 01.01.2000) (Tax Code of the Russian Federation (Part One) of31.07. 1998 № 146-FZ). ATP «Consultant» [electronic resource].
2. Makedonskij S. N. Mehanizmy nalogooblozhenija, os- novannye na uproshhennoj otchetnosti i kosvennom opre- delenii nalogovyh objazatel’stv (Taxation mechanisms based on simplified reporting and indirect evaluation of tax liabilities). Available at: http://www.recep.ru/files/ documents/Taxation_Makedonskiy_rus.pdf (accessed 10 August 2014).
3. Vahitov R., Repa A. Kosvennye metody opredelenija nalogovyh objazatel’stv (Indirect methods of determining tax liabilities). Shkola buhgaltera. 2002. № 6. Available at: http://dtkt.com.ua/show/3cid1952.html (accessed 15 August 2014).
4. Nalogovyi kodeks Respubliki Moldova: ot 24.04.1997 № 1163-XIII: (v red. ot 18.07.2014) (Tax Code of the Republic of Moldova of 24.04.1997 № 1163-XIII). Avai- lable at: http://base.spinform.ru/show_doc.fwx?rgn=3834 (accessed 10 August 2014).
5. Proekt zakona «O vnesenii izmenenii i dopolnenii v nekotorye zakonodatel’nye akty Respubliki Kazakhstan po voprosam deklarirovaniia dokhodov i imushchestva grazhdan Respubliki Kazakhstan i lits, imeiushchikh vid na zhitel’stvo» (The draft law «On amendments and additions to some legislative acts of the Republic of Kazakhstan on declaration of income and property of the citizens of the Republic of Kazakhstan and persons with residence permit»). Available at: http://www.adilet. gov.kz/ru/node/29451 (accessed 1 September 2014).
6. O kontrole za sootvetstviem raskhodov lits, zameshchai- ushchikh gosudarstvennye dolzhnosti, i inykh lits ikh dokhodam. Zakon Rossiiskoi Federatsii ot 03 dekabria 2012 № 230-FZ [On the control of the respective costs of persons holding public office, and other persons to their income. The Russian Federation law of 03 December, 2012, № 230-FZ]. Rossiiskaya gazeta [Russian news- paper], 2012, № 5953.

Full Text (PDF): 
Status: 
опубликована
Short Text (PDF):