Tax Monitoring of Individuals
( Pp. 254-259)
More about authors
Nikita O. Komolov
postgraduate student
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The scientific article is devoted to the research analysis of the implementation of the mechanism of tax monitoring of individuals at the current stage of the formation of the tax administration system in the Russian Federation. The relevance of the study is due to the fact that tax monitoring can be one of the most effective mechanisms for tax administration of individual income. The article analyzes the main types of income of individuals. The dynamics of personal income tax by types of income has been analyzed. The article considers the characteristics of tax deductions as an incentive tool. The features of storing data on the finances of individuals in Russia are described. The main risks for individuals from the point of view of sanctions for violation of tax legislation are considered. The prospects and possible effectiveness of the use of the mechanism of tax monitoring of personal income for the tax regulation bodies of the state and taxpayers are analyzed.
How to Cite:
Komolov N. O. Tax Monitoring of Individuals // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 2. P. 254-259. (in Russ.)
Reference list:
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Narkevich N.V. Tax monitoring as a form of tax control // Problems of Science. 2016. No. 18 (60).
Personal income tax. URL: https://www.nalog.gov.ru/rn77/taxation/taxes/ndfl/ (date of access: 04.11.2021).
Consolidated budget of the Russian Federation. URL: https://minfin.gov.ru/ru/statistics/conbud/ (date of access: 04.11.2021).
Kuznetsov L.D. Tax administration as an element of the Russian tax system // Bulletin of the Moscow University of the Ministry of Internal Affairs of Russia. 2020. №1.
Tax deductions. URL: https://www.nalog.gov.ru/rn77/taxation/taxes/ndfl/nalog_vichet/ (date of access: 04.11.2021).
Criminal Code of the Russian Federation Article 198. Evasion of an individual from paying taxes, fees and insurance premiums. URL: http://www.consultant.ru/document/cons_doc_LAW_10699/e270bffc924c8d102ca5740e5b8c405a451734a8/ (date of access: 04.11.2021).
Petrova K.A., Shumatova T.E., Ismagilova T.V. Problems of taxation of individuals and measures to improve the efficiency of personal income tax // Modern tax system: state, problems and development prospects. 2018. P. 96–97.
Tax Code of the Russian Federation. Article 45.1. Single tax payment of an individual. URL: http://www.consultant.ru/document/cons_doc_LAW_19671/5092b7451f4a88bda4ccfdcab27177e7c8928e7d/ (date of access: 12/13/2021).
Tax deductions. URL: https://www.nalog.gov.ru/rn77/taxation/taxes/ndfl/nalog_vichet/ (date of access: 12/13/2021).
Iksanov R.A., Garaev A.G., Yangazina A.E. Tax crimes: the concept and mechanism of bringing to legal responsibility // International Journal of the Humanities and Natural Sciences. 2018. No. 4.
Osobennosti proverok nalogovykh agentov po NDFL. URL: https://docs.cntd.ru/document/499086444 (data obrashcheniya: 13.12.2021).
Otchet Sudebnogo departamenta pri Verkhovnom Sude Rossiyskoy Federatsii O chisle osuzhdennykh po vsem sostavam prestupleniy Ugolovnogo kodeksa Rossiyskoy Federatsii i inykh lits, v otnoshenii kotorykh vyneseny sudebnye akty po ugolovnym delam za 12 mesyatsev 2019 goda // URL: http://www.cdep.ru/userimages/sudebnaya statistika/2020/k3-svod vse sudy-2019 (data obrashcheniya: 17.12.2021).
Smirnov V.M. Voprosy naloga na dokhody fizicheskikh lits v obespechenii ekonomicheskoy bezopasnosti regionov / Smirnov V.M. // Problemy ekonomiki i yuridicheskoy praktiki. 2019. T. 15. № 6. S. 60 63.
Denisov N.L., Malakhova V.YU., Stryukova I.O. i dr. Organizatsiya raboty sledstvennogo organa po rassledovaniyu nalogovykh prestupleniy i protsessual nyy kontrol / Denisov N.L., Malakhova V.YU., Stryukova I.O., Lustova O.S., TSerunyan V.A., Bablenkova I.I., Smirnov V.M., Osokina I.V., Moroz V.V., Voronov A.M., Il in A.YU., Kobzar -Frolova M.N., Moiseenko M.A., Gurov A.A. Uchebnoe posobie po programmam povysheniya kvalifikatsii dlya sotrudnikov sledstvennykh organov Sledstvennogo komiteta Rossiyskoy Federatsii. Moskva, 2011. 422 s.
Al pidovskaya M.L., Avdiyskiy V.I., Govtvan O.D. i dr. Ekonomicheskaya politika / Al pidovskaya M.L., Avdiyskiy V.I., Govtvan O.D., Edinak E.A., Dement ev V.V., Dontsova O.I., Il minskaya S.A., Ilyukhina I.B., Kolpakov A.YU., Matveev V.V., Novitskaya A.A., Polzikov D.A., Potapenko V.V., Smirnov V.M., Tolkachev S.A., SHmanev S.V., SHirov A.A., SHapkin I.N. Uchebnik. Moskva, 2023. 582 s.
Goloktionova YU.G., Babich T.N., Vertakova YU.V. i dr. Gosudarstvennoe regulirovanie natsional noy ekonomiki / Goloktionova YU.G., Babich T.N., Vertakova YU.V., Dontsova O.I., Dumnova N.A., Il minskaya S.A., Ilyukhina I.B., Lisichkina N.V., Morkovkin D.E., Smirnov V.M., SHmanyev S.V., YUrzinova I.L., YUrzinova I.L. Uchebnik. Moskva, 2020. 498 s.
Indeksy potrebitel skikh tsen po Rossiyskoy Federatsii v 1991 2022 gg. URL: https://rosstat.gov.ru/storage/mediabank/ind potreb cen 05.html (data obrashcheniya 13.12.2021).
Keywords:
income of individuals; tax administration; personal income tax; Personal income tax; tax monitoring; tax regulation; tax law..
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