Tax Ruling and Tax Monitoring in Russia: Problems and Development Prospects

Abstract

Amid unstable economic macroenvironment, tax authorities face a crucial problem of finding the means of interaction with taxpayers that would reduce the risk of insufficient tax revenue to the maximum. Aim. This study aims to analyze the modern state of development of tax control, tax monitoring, and tax ruling in the Russian Federation as well as the relationship between the internal revenue service and the business. Tasks. This study evaluates the state of the tax monitoring system and the capability of taxpayers to use a reasoned opinion of tax authorities on the correctness of tax calculation and timeliness of tax payment; determines the strengths and weaknesses of tax control tools for taxpayers and tax authorities; and proposes measures for the development of tax control. Results. The principles of partnership between the internal revenue service and the business are specified. Trends in the development of tax control in the Russian Federation are evaluated, benefits of the implementation of efficient forms of control are specified, and the mechanism for the procurement of a reasoned opinion from tax authorities is described. The importance of tax monitoring for the improvement of the investment climate and the transparency of the taxpayers’ activities is emphasized. Directions for the further development of tax monitoring and tax ruling are determined.