The fiscal authority is Features of work, general tasks

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

The fiscal authority is a law enforcement structure whose key task is to ensure the economic stability and security of the country. The work of this institute includes a set of measures for the use of financial resources, their distribution between industries, regions, and social groups. Let us further consider in detail what the fiscal state bodies are.

FTS

Fiscal tax authorities are part of a unified system for monitoring compliance with budget legislation. They provide supervision over the timeliness, correctness, completeness of calculations and deductions of established payments to the treasury. The Federal Service for Taxes and Duties is the executive structure exercising control. The Federal Tax Service participates in the development and implementation of the country's financial policy. This fiscal authority is one of the key structures in the system. The Federal Tax Service ensures control over the timely receipt of payments to budgets at all levels, as well as to extra-budgetary funds. Servicecarries out intersectoral coordination, regulation in the sphere of production, turnover of alcoholic products and ethyl alcohol, as well as currency supervision. The main normative acts that this fiscal body is guided by are the Constitution, the FKZ, the Tax Code and other laws and by-laws (decrees, presidential orders, government decrees).

Control levels

In Russia operate:

1. General federal fiscal body. This is the Ministry of the Russian Federation for mandatory contributions to the budget and non-budgetary funds of the country. Its head is appointed by the President in accordance with the presentation of the Prime Minister. Deputies are appointed by the Supreme Executive Institute of Power. The minister forms an advisory body - a collegium.
2. Structures of subjects. A regional fiscal body is an inspectorate of the Federal Tax Service that exercises control on the territory of a republic, region / territory (including autonomous ones) or a city of federal significance. The head of the structure is appointed by the head of the head of the ministry. Colleges are also formed in regional inspectorates.
3. Local structures. The territorial fiscal authority exercises control over the district or city. The head is appointed by the head of the higher structure.

General Tasks

Financial policy is implemented through a number of functions. Among them:

1. Compliance with legislation governing mandatory contributions.
2. Ensuring accountingpayers.
3. Monitoring compliance by obligated subjects and other participants in financial relations with the provisions of tax legislation.
4. Conducting explanatory work on the implementation of the provisions of regulations.
5. Implementation of a credit or refund of overpaid/collected tax amounts.
6. Respect for the confidentiality of information.

Fiscal activities of customs authorities

The general management of the work of these structures is carried out by the government and the president. The fiscal function of the customs authorities is considered one of the key areas of their competence. Under its significant influence is not only the national economy, but also foreign trade relations. In general, customs payments are funds that are collected from entities involved in the movement of objects across the border of the country.

Specific deductions

An exhaustive list of payments is established by Article 318 of the Customs Code. At the same time, the regulation of certain issues is carried out by other normative acts. For example, the Federal Law "On Customs Tariffs" is a law that defines measures to protect the economic interests of the Russian Federation in the conduct of foreign trade activities. Installed payments represent fixed revenues to the budget. They have a designated purpose and cannot be spent in areas not provided for by law. Collection of payments is carried out only when moving objects across the border. As a rule, they are indispensablecondition of export or import. The payment of the established amounts is secured by a coercive mechanism. For evasion of duty, violation of the terms of deduction, the perpetrators are held accountable.

Conclusion

Due to the fact that the fiscal authorities are responsible for ensuring control over the timeliness and completeness of receipts of the amounts established by law, these structures also carry out work to analyze the tax base and forecast the volume of deductions. In addition, they develop proposals for improving the rules governing financial relations. The results of the work carried out are taken into account by the executive and representative structures. Analytical information, in particular, is used in the preparation and approval of budget revenue items. Statistical data is used to develop recommendations for determining enterprises where documentary verification will be carried out. Scheduled and unscheduled inspections are carried out to assess the completeness and timeliness of deductions by payers of the established amounts, to take measures to eliminate the violations committed, and to pay off the debt that has arisen. As part of the inspections, the documentation is examined, the degree of compliance with financial discipline by the enterprise is assessed. In case of violations, the perpetrators may be subject to administrative, criminal and other liability.