title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð² ÑÑÐµÑÐµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ Ð°Ð´Ð¼Ð¸Ð½Ð¸ÑÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ¤ÐÐ¡ â24 Ð¿Ð¾ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ñ)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Improvement of state regulation in the field of tax administration (on the example of IIFTS â24 in St. Petersburg)
Creators: name: ÐÐ¸ÑÐ¸Ð½Ð°, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ ÑÑÐµÑÐ°
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ Ð°Ð´Ð¼Ð¸Ð½Ð¸ÑÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð¾
tax sphere
tax administration
tax legislation

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description: The topic of the final qualifying work: "Improvement of state regulation in the field of tax administration (on the example of IIFTS No. 24 in St. Petersburg)".The subject of the study is the activities of the Federal Tax Service of Russia and the activities of the interdistrict inspectorate of the Federal Tax Service No. 24 in St. Petersburg.The purpose of the WRC is to develop proposals for improving state regulation of tax administration at the federal and territorial levels.In the course of the study, the performance indicators of the Federal Tax Service of Russia and the inspections of St. Petersburg were analyzed, in particular, VAT accrual for 2021-2022 in St. Petersburg, for the IIFTS No. 24 of St. Petersburg - processes for the implementation of the functions "Control and supervision of taxes and fees" and "Registration of legal entities and entrepreneurs", as well as the characteristics of the activities of the enforcement department documents.Problems related to the violation of tax legislation by taxpayers and their evasion of duties were identified. At the level of the territorial authority, problems have been identified that reduce the quality of tax administration processes: outdated equipment and the state of software, a low level of satisfaction with the work of employees of the interdistrict tax inspectorate.The developed proposals for solving problems relate to legislative regulation, modernization of IT infrastructure and logistics, as well as improving the working conditions of civil servants. The proposed solutions are aimed at increasing the collection of taxes and fees, increasing the legal culture and education of the population in matters related to the tax sphere, and improving the efficiency of tax administration in general.