Tax liability has negative impact on a course of reproduction processes. As the most important function of municipalities the coordination of actions of participants of system of collecting local taxes guaranteeing them uninterrupted operation and continuity acts. She assumes the joint, closely interconnected work of many departments focused on full collecting local taxes. So the unity of activity can be reached.
Keywords: tax, taxation, taxes payable, tax administration.
In the solution of social and economic programs of development of the country the important place is taken by taxes which make multilateral impact on economic activity of subjects of business and the population. Economic feasibility is in development of the tax relations that taxes provide interrelation of the state, public interests with interests of commercial activity of economic entities. Taxes define relationship of economic entities: businessmen, enterprises, organizations of the budgetary sphere, off-budget funds, credit organizations.
The tax system acts as an important element of anti-recessionary activity of the state. Its importance significantly increases in situations of an extreme aggravation of a socio-political situation.
Questions of development of the tax relations, roles and values of taxes, search of ways of formation of optimum tax mechanisms always were the focus of attention of both theoretical economic researches, and applied development of scientists and practicians.
In each state there was the organization of tax authorities, thus in a number of the countries they possess the independent status, and in others are structural divisions of financial bodies. In the certain states there is a division of tax administrations according to lines of straight lines and indirect taxes. There are also countries in which directly tax authorities are absent and collection of taxes is carried out by financial managements and services which are structural divisions of the Ministry of Finance.
Pre-judicial settlement of debt in a number of the countries is carried out by the divisions which are specially allocated in structure of tax administrations into which power investigations of cases of tax offenses and attempts of leaving from the taxation are included. For example, in Italy these functions are assigned to independent service — Financial inspection [8]. Work in Sweden is in this way organized. The service of collecting debts is engaged in regulation of questions with non-payments. It can give help in return of means, carry out restructuring of debt. It means that to the taxpayer with large debts can help to deal with financial problems [9].
There is no doubt that tax liability has negative impact on a course of reproduction processes. There is the enormous body of literature on tax arrears and arrears of another compulsory payments. The scientific literature is replete with the offers on reduction of a tax debt in such directions, as control increase over taxpayers and introduction of new offers on development of tax incentive, formation of the positive relation to tax payments. But a more detailed discussion of this issue may be found elsewhere — in professional practice of municipalities.
Negative impact of a tax debt on a course of reproduction processes emphasizes relevance and proves need of development of system of settlement of a tax debt. Importance of a solution consists not only in mobilization of revenues of budgets of all levels, but also in need of identification of the reasons of education and social and economic consequences of preservation of the sizes and growth of a tax debt as the tax debt as a whole destabilizes tax system of the state, breaking the basic economic principles of the taxation.
Similar instability of nature of tax transformations develops, mainly, owing to lack of effective tools of an assessment of influence of a tax policy of the state on activity of managing subjects, and also owing to an insufficient readiness of mechanisms of regulation of social and economic processes from system of tax administration
Inconsistency of interests of the state and taxpayers, low efficiency of tax administration and high administrative barriers cause decrease in competitiveness of national economy and staticize researches of system of tax administration and questions of increase of its appeal.
Arriving in the budget from collection of taxes money allows budgetary funds managers to execute the account powers. Chief managers of the income of the budget are tax authorities, nevertheless, interest of local authorities to full filling of the budget explains need of joint actions of municipality and the tax inspection, directed on decrease of the tax debt. So, our attention is focused on legal methods of collect arrears and legal methods to reduce the level of tax arrears.
In recent years the federal authorities pay much attention to questions of improvement of quality of system of tax administration, including within system of settlement of a tax debt. Methods and instruments of decrease in level of a tax debt, however problem still are realized remains important both on quantitative, and in qualitative parameters.
As the most important function of municipalities the coordination of actions of participants of system of collecting local taxes guaranteeing them uninterrupted operation and a continuity acts. She assumes the joint, closely interconnected work of many departments focused on full collecting local taxes. Thus the unity and harmony of activity and efforts that can be reached only by continuous circulation of necessary information and the organization of regular meetings of the managing director of a link with the personnel is provided.
The operating organizational structures of management of municipalities are focused on realization of the traditional functions stated in the legislation. Realization of these of function doesn't provide full taxation and demand some changes which are adjusting them on more exact performance of a problem of a full collecting of taxes. The corresponding conditions based on the special relations of interdependence of municipalities and tax authorities and business participation are for this purpose necessary. Tax authorities aren't able to create such conditions as these functions are assigned to municipalities.
Interaction of tax authorities and local governments has to be carried out on the basis of mutual exchange of information about: introduction of local taxes; resolutions on the land plots allocated to legal entities and individuals for economic activity and construction of individual houses; the signed lease contracts on use of lands of the state and municipal ownership; the decisions on an occasion made the coefficients differentiating a base rate of a land tax for use of lands of the settlements established depending on features of their economical and planning zones; decisions on release from a land tax and property tax.
Communications between tax authorities and municipalities constantly change as these subjects undergo both the current, and cardinal changes. Besides, also environment changes, introducing serious amendments in processes of interaction of municipalities and tax authorities. It, first of all, changes in development of the society, its economy, the social and economic relations developing during this or that period of time. These changes force to change mechanisms and technologies of interaction of municipalities and tax administrations. They interact through organizational structures of management of various departments participating in this process. The corresponding economic, financial and organizational mechanisms promoting achievement of purposes the interactions adequate to requirements of time are necessary. All this causes introduction in the organizations of the corresponding changes concerning functions of the personnel and specialization of departments.
Within measures for increase of a collecting of taxes in municipalities are created and constantly operating joint advisory departments for ensuring interaction and coordination of activity of executive authorities, other government departments and local governments, territorial bodies of federal executive authorities for increase of efficiency of mobilization of receipts of the tax income, and also shortage reduction in the consolidated budget continue the activity. Such departments can exist in the form of the commissions and councils.
In the middle of 2013 the «Russian Financiers Community» [1] (noncommercial partnership) within an exchange of practical experience conducted survey among municipalities about activities of the commissions for mobilization of the tax and non-tax income in local budgets, and also regarding absence on meetings of the commission of the invited defaulters. The question of absence is especially actual as in practice the municipality has no active levers of impact on defaulters within the current legislation. Having systematized the materials collected during poll, we analysed measures taken by municipalities and tried to draw conclusions on their consequentialism.
Now we consider eight municipalities, navigating work on increase of tax revenues in the budget.
Khabarovsk — an administrative center of the Far East federal district of the Russian Federation and Khabarovsk territory. Large economic, transport and logistic, political and cultural center of the Far East of Russia [2]. In Khabarovsk work 4 district and 1 city commission on providing the income and reduction of debt on tax and non-tax payments in the budget. In the course of implementation of activity of the commissions interaction with investigative management of Committee of inquiry of Russia and bodies of prosecutor's office with defaulters not being on meeting is carried out. It occurs because direct powers on application of measures of impact on defaulters aren't present.
In Maikop work is conducted by the Interdepartmental commission on questions of repayment of debt on the taxes and fees obligatory for payments in off-budget funds and ensuring timely payment of a salary [3]. In Maikop the plan of measures on increase of the income of the budget is annually approved. The special attention is paid to debts of budgetary organizations. For appearance increase to the enterprises the notification of tax authority which allows to apply in the subsequent administrative measures to heads of the enterprises defaulters go.
In the city of Noyabrsk the body which is responsible for increase of the income of the budget and decrease in a shortage isn't created [4]. Absence of the specified body is compensated by development the plan of measures on increase in the income of the local budget.
Berezniki — the City commission on coordination of work on strengthening of payment discipline and legalization of a «shadow» salary functions [5]. When carrying out meetings in the building of Police of the city the appearance of defaulters is higher as the specified address increases obligation of defaulters. Documents on the defaulters who haven't been on meetings of the commission, go to prosecutor's office and law enforcement agencies.
Arkhangelsk within Commission work at the mayor on timely receipt of payments in the budget invites defaulters to meetings [6]. For appearance increase on the eve of day of meeting the specialist in phone reminds invited of need to be present at meeting, or to direct the representative.
The commission on ensuring receipts of the tax and non-tax income of the city of Volgograd [7] allows in the course of dialogue in defaulters finds out the reasons of circumstances of violations, research of opportunities of settlement of available debts, motivation of managing subjects to repayment of debts, without waiting for compulsory collecting by authorized bodies
In Shakhty city function Coordination council concerning a collecting of taxes and other obligatory payments, the Interdepartmental commission on control of timely and full receipt in budgets of all levels of a rent and taxes in full volume and the Working group on coordination of the measures providing receipt in the local budget in full of taxes — the main profitable sources of the local budget. Meetings are held weekly. Besides hearing of defaulters at meetings them visit, specification of compliance of addresses of registration to addresses of the actual location also is carried out.
The coordination council is constantly operating collegial advisory body at the Shakhty City administration created for ensuring interaction and coordination of activity of the Shakhty City administration, the Government of the Rostov region and other government bodies, territorial authorities of federal executive authorities for increase of efficiency of mobilization of receipts of the tax and non-tax income, and also reduction of a shortage in the consolidated budget of the Rostov region and local Shakhty city budget. In the activity the Coordination council is guided by the Constitution of the Russian Federation, federal laws, decrees and orders of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation, regional laws, decrees and orders of the Governor of the Rostov region, resolutions and orders of the Shakhty City administration.
Besides regular work are carried out additional a measures. Among them:
- ensuring assistance to tax authority in delivery to taxpayers — to natural persons of renewed notifications on payment of property taxes;
- preparation of information leaflets about need of timely payment of payments on property taxes for the purpose of prevention of application of penalties, for further distribution in places with the greatest passability;
- preparation of information leaflets «for the aid to the defaulter» with the indication of a way of repayment of debt for further distribution in places with the greatest passability;
- distribution of information leaflets and oral radio announcements about need of timely payment of payments on property taxes in order to avoid application of penalties in shopping centers, in the markets of the city;
- the organization of carrying out joint indicative raids with the Bailiff Department of seizure of property of debtors with the invitation of representatives of mass media;
- organization of carrying out joint raid of local tax office, Bailiff Department in places of heavy traffic of vehicles for check of debt of owners of vehicles on property taxes;
- placement on the official site of the Shakhty City administration of the list of the taxpayers having a large debt in the budget, ignoring invitations to meetings of Coordination Council.
In the course of activity implementation on increase of tax revenues and shortage reductions in the budget municipalities meet similar difficulties, namely: lack of levers of impact on defaulters within the current legislation and, as a result, a low appearance of debtors on meetings. Work on this direction is constantly conducted by all bodies concerning a collecting of tax payments.
Non-execution or inadequate discharge of duty on payment of taxes and fees is the basis for application from the state of the mechanism of compulsory collecting a tax debt. Thus the effective mechanism of ensuring payment of tax payments has to be directed, one party, on effective collecting in due time not arrived tax payments, with another — on the guaranteed observance of the inalienable rights and economic freedoms of taxpayers affirmed in the Constitution of the Russian Federation.
References:
1. NP «Community of Financiers of Russia». Section «Financiers of Municipalities» of http://sfr.bujet.ru/municipal/
2. Official site of Khabarovsk City administration http://www.khabarovskadm.ru/
3. Official site of Administration of Maikop City administration http://www.admins.maykop.ru/www/pages.nsf/sites3/glava
4. Official site of Noyabrsk City administration http://www.noyabrskadm.ru/
5. Official site of Berezniki City administration http://admbrk.ru/
6. Official site of Arkhangelsk City administration http://www.arhcity.ru/
7. Official site of Volgograd City administration http://www.volgadmin.ru/
8. http://www.codicefiscalecalcolo.net/
9. http://www.skatteverket.se/
