tax authorities

The Peculiarities of Project Management Methods Implementation in the Activities of Tax Authorities

Introduction. The introduction of project management practices in administrations of all levels is one of the key tasks that the state sets before the Executive authorities today. However, the functional structure of state bodies significantly limits the effectiveness of the project approach. There is a need to adapt the methods of corporate project management to the strictly regulated activities of state and local administrations and services. Theoretical analysis. In the last decade, the Federal Tax Service (FTS) of Russia has shown impressive results in the modernization and optimization of its activities based on the introduction of project management principles. However, the application of the project approach in the performance of functions and tasks of regional and local tax authorities has its own characteristics and limitations. Empirical analysis. The study concludes that the classical principles of project management will not be highly effective in the process activities of territorial tax officials due to the rigidity of the traditional approach to change. Results. In the conditions of high uncertainty and constant changes in the tax legislation in the territorial divisions of the Federal Tax Service, it is advisable to apply flexible methods of project management on the basis of the Agile family. Overcoming barriers to the adaptation of Agile technologies to the activities of tax administrations is possible by the improvement of the legal framework and the creation of a methodology for the implementation of project management in the tax authorities of the regional and local level.

Modernization of Tax Administration in Foreign Countries: the Analysis of Major Trends

Introduction. Improving the efficiency of the tax administration system is possible on the basis of strengthening the stability and certainty of legal regulation, as well as through the introduction of positive foreign experience. Reasonable implementation of foreign methods of tax control and tax control, taking into account the specifics of tax policy and practices of taxation, is able to improve tax administration in Russia. Theoretical analysis. Analysis of the basic directions of tax reforms in foreign countries has allowed to reveal the stages and elements of creating a partnership model of tax administration. The article describes the most important trends in the improvement of methods and instruments of tax administration abroad, which allowed establishing a highly effective system of tax administration. Discussion of results. The results of the article analysis are development of recommendations on introduction of experience of foreign countries in order to improve the efficiency of the Russian tax administration system.