Tax authorities - what is it? Responsibilities, activities

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The state is an integral mechanism, the main engine of which is people. For a long time, scientists argued about the role of man and his activities in the affairs of the country. However, the very fact that states were designed by society leaves no doubt about its pre-eminence. But initially people united in small social structures that functioned on the basis of kinship and common goals. Later, such social groups became ineffective because the number of people participating in them relentlessly increased. The bottom line is that the control and coordination of a huge human flow can only be carried out within the framework of large associations, which the states have become. However, each country is not only a collection of people. Its functioning also requires certain resources, the main of which are economic. The financial reserve of any state is replenished thanks to its population. In this matter, the Russian Federation is no exception to the rule. Its stability depends on the taxes that the population pays without fail. But it is not these special payments that are of more interest, but the activities of the bodies that are directly involved in collecting them.

What are taxes?

As alreadyAs mentioned earlier, the state operates on the basis of the resource base. One of the sources of its filling are taxes. In general, this category is complex. She describes two things. Firstly, the tax is a mandatory payment that is levied by the state from legal entities and individuals. That is, the category, in fact, ensures the financial well-being of the country. Secondly, the tax can also be attributed to a form of specific activity, in which special state bodies forcibly collect funds directly from the society. Of course, there are other definitions of the category. After all, it has been studied by representatives of jurisprudence and the field of financial sciences for many centuries, since taxes existed in ancient times.

As for the collection of payments, this is done by specialized bodies. They carry out their activities within the framework of the current legislation. At the same time, these bodies are endowed with special powers that are assigned to them for the most effective implementation of key tasks.

Tax authorities: concept

The Russian Federation has a large number of government departments that are known for performing the functions of the country. In turn, the tax authorities are the official structure of special units that directly implement the tax policy of the state. Their existence is due to the need for forced collection of funds fromindividuals and legal entities for the stable functioning of the Russian Federation. The system of tax authorities is centralized and indivisible. It includes several executive authorities that control the sphere of replenishment of the budget through taxes and fees.

Structure of tax authorities

Given the fact that the tax authorities are departments of executive power, their system is based on the principles of hierarchical subordination. The core of the entire structure is the Ministry of Finance. It is the main body in the field of control and coordination of the flow of financial resources within the state. There are many different departments in the structure of the ministry, each of which deals with its own functional areas. In turn, the tax sphere is the competence of the Federal Tax Service and departments directly related to it. In its work, the Federal Tax Service is an independent department, the partial coordination of which is carried out by the Ministry of Finance.

Basic statements about the Federal Tax Service

Today, the Federal Tax Service is the authorized executive body in the Russian Federation that collects mandatory payments. It is structurally subordinate to the Russian Ministry of Finance. To implement the main tasks, the Federal Tax Service is divided into a whole system of bodies that operate throughout the territory of the Russian Federation. It should also be noted that the tax service in its work closely cooperates with other executive authorities. The activities of the Federal Tax Service are carried out within certain limits, which are established by legislative and other regulations governing the tax authorities. This makes it possible to observe the principle of legality and democracy in the process of implementing state tasks.

Legal regulation of the activities of the Federal Tax Service

The work of the Federal Tax Service is carried out within the framework of regulatory rules. They, in turn, exist in separate legal acts of the state. The system of legal regulation of the Federal Tax Service today consists of the following official documents, namely:

• The Constitution of the Russian Federation.
• Tax code.
• Decree of the Government of the Russian Federation “On Approval of the Regulations on the Federal Tax Service.”
• Departmental NPA services, such as orders.

Such a legal basis makes it possible for the Federal Tax Service to perform its key tasks as quickly and efficiently as possible. It should be noted that in the presented regulations, the main statements, functions and powers of the Federal Tax Service are fixed. This, in turn, allows you to study her work as fully as possible.

The activities of the tax authorities are key areas

Any state body is created to achieve some goals. This subsequently becomes a key factor on the basis of which the directions of activity of all departments without exception are formed. Federal taxservice in this case is no exception to the rule. It has a number of interrelated tasks, the implementation of which is the primary goal. To date, there are several main areas of activity of the Federal Tax Service.

1. First of all, the tax service monitors the implementation of legislation in the field of collecting taxes and fees. In fact, the body is the key executor of the forced collection of mandatory payments.
2. Another important activity of the Federal Tax Service is the development and implementation of policies that ensure the prompt and efficient flow of funds to the state budget.
3. The third main goal of the body can be called financial control, carried out within its competence.

Thus, the activity of the tax authorities is purposeful and normative. The functions of the Federal Tax Service are relevant and, most importantly, quite real, given the current state of affairs in the Russian Federation. For their implementation, the body is endowed with a number of exclusive powers, which have no analogues in other government departments.

What powers are assigned to the Federal Tax Service?

The normative acts presented earlier provide an opportunity to analyze not only the main areas of activity, but also the exceptional opportunities that the tax authorities have. This allows you to fully understand all, without exception, aspects of the work of the state department. It should be noted that the Federal Tax Service exercises the following powers, namely:

• supervision and control inmandatory taxes and fees;
• registration with the tax authority of individuals as individual entrepreneurs;
• registration of legal entities;
• accounting for all taxpayers without exception;
• creation of special information systems to automate and facilitate accounting;
• informing taxpayers about existing and newly introduced taxes and fees;
• recovery of mandatory official payments;
• periodic inspections of the activities of legal entities, individuals and business entities;
• creation of special calculation forms for taxes and fees, etc.

The Federal Tax Service may also require documents and information necessary for carrying out any supervisory activities, as well as explain to the subjects of their activities their rights, obligations, etc.

Responsibilities of tax authorities

The legal regime of any agency is complex. If we take into account specifically the Federal Tax Service, then in addition to the powers presented, the body has certain responsibilities. According to the provisions of special regulations, the tax authorities are obliged to:

• to carry out its activities within the framework of Russian legislation;
• control the implementation of legislation adopted in the field of taxes and fees;
• keep a special record of individuals and legal entities;
• submit in some matters of their activities to the Ministry of Finance of Russia;
• observe the principle of tax secrecy in their activities, etc.

ShouldIt should be noted that other obligations may be imposed on tax authorities by law. Their implementation is a necessary part of the work of the Federal Tax Service. Ignoring by the department of its obligations entails the responsibility of the tax authorities.

FTS is the subject of control

It should be noted that the accounting of taxes in the tax authorities is not the only task of such departments, as already indicated earlier. A rather important manifestation of the work of the Federal Tax Service is the control of its own structure. That is, the body produces the actual organization of the work of its units for more effective and efficient achievement of the developed goals.

Conclusion

So, we found out that the Federal Tax Service and the Ministry of Finance are the key tax authorities in Russia. To date, their activities are quite effective. But this fact is not a reason to stop the development of these organs.