The state is a holistic 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 mere fact that states were developed by society leaves no doubt about its dominant position. 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 constantly increased. The bottom line is that the control and coordination of a huge human stream can be carried out only within the framework of large associations, which 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 stock 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 taxes that the population pays without fail. But it is not these special payments that cause greater interest, but the activity of the bodies that are engaged in their direct collection.
What are taxes?
As mentioned earlier, the state operates on the basis of the resource base. One of the sources of its filling is taxes. In general, this category is complex. She describes two phenomena. Firstly, a tax is a mandatory payment that is levied by the state on 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 the form of specific activity, in which special state bodies forcibly recover funds directly from the company. Of course, there are other category definitions. After all, it was studied by representatives of jurisprudence and the sphere of financial sciences for many centuries, since taxes existed in ancient times.
As for the collection of payments, specialized bodies are involved in this. 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, which are known for the performance of the country's functions. In turn, tax authorities are the official structure of special units that directly implement the state’s tax policy. Their existence is due to the need for the forced collection of funds from individuals and legal entities for the stable functioning of the Russian Federation. The system of tax authorities is centralized and indivisible. It consists of several executive bodies that control the replenishment of the budget through taxes and fees.
Structure of tax authorities
Given the fact that tax authorities are executive departments, their system is based on the principles of hierarchical subordination. The main structure is the Ministry of Finance. It is the main body in the field of control and coordination of the progress of financial resources within the state. In the structure of the ministry there are many different departments, each of which is engaged in its own functional areas. In turn, the tax sphere is the competence of the Federal Tax Service and the units directly related to it. In its work, the Federal Tax Service is an independent agency, 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 an authorized executive body in the Russian Federation that collects mandatory payments. It is structurally subordinate to the Ministry of Finance of Russia. 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 interacts with other executive bodies. The activities of the Federal Tax Service are carried out within a certain framework, which are established by legislative and other regulatory acts governing tax authorities. This allows you 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 regulatory legal acts of the state. The system of legal regulation of the Federal Tax Service today consists of the following official documents, namely:
- Constitution of the Russian Federation.
- Tax code.
- Decree of the Government of the Russian Federation “On approval of the Regulation on the Federal Tax Service”.
- Departmental legal acts of the service, for example, orders.
Such a legal basis makes it possible for the Federal Tax Service to fulfill its key tasks as quickly and efficiently as possible. It should be noted that in the presented regulatory acts, the main statements, functions and powers of the Federal Tax Service are fixed. This, in turn, allows you to study its work as fully as possible.
Activities of tax authorities - key areas
Any government agency is created to achieve any goals. This subsequently becomes the key factor on the basis of which the formation of the lines of activity of all departments without exception occurs. The Federal Tax Service 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.
- First of all, the tax service monitors the implementation of legislation in the field of collection of taxes and fees. In essence, the body is the key executor of the compulsory collection of mandatory payments.
- Another important area of 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.
- The third main goal of the body can be called financial control, carried out within its competence.
Thus, the activities of the tax authorities is purposeful and regulatory. The functions of the Federal Tax Service are relevant and, most importantly, quite real when taking into account the current situation in the Russian Federation. For their implementation, the body is vested with a number of exclusive powers, which have no analogues in other government departments.
What powers are assigned to the Federal Tax Service?
The previously presented normative acts provide an opportunity to analyze not only the main areas of activity, but also the exceptional opportunities that tax authorities have. This allows you to fully understand all, without exception, aspects of the work of the government department. It should be noted that the Federal Tax Service exercises the following powers, namely:
- supervision and control in the field of mandatory taxes and fees;
- registration in the tax authority of individuals as individual entrepreneurs;
- registration of legal entities;
- accounting of all taxpayers without exception;
- creation of special information systems for automation and ease of accounting;
- informing taxpayers about existing and newly introduced taxes and fees;
- collection of compulsory official payments;
- periodic audits of the activities of legal entities, individuals, and business entities;
- the creation of special settlement forms for taxes and fees, etc.
Bodies of the Federal Tax Service may also require documents and information necessary for conducting any supervisory activities, as well as explain their subjects, their rights, obligations, etc.
Responsibilities of the tax authorities
The legal regime of any department 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, tax authorities are required to:
- carry out its activities within the framework of Russian legislation;
- monitor the implementation of legislation adopted in the field of taxes and fees;
- keep special records of individuals and legal entities;
- obey, in certain matters of its activity, the Ministry of Finance of Russia;
- comply with the principle of tax secrecy, etc.
It should be noted that the legislation may impose other obligations on tax authorities. Their implementation is a necessary part of the work of the Federal Tax Service. Ignoring the agency of its obligations entails the responsibility of the tax authorities.
Federal Tax Service - the subject of control
It should be noted that tax accounting in tax authorities is not the only task of such departments, as was already indicated earlier. A sufficiently important manifestation of the work of the Federal Tax Service is the control of its own structure. That is, the body actually organizes the work of its units to more effectively and efficiently achieve their developed goals.
Conclusion
So, we found out that the Federal Tax Service and the Ministry of Finance are the key tax authorities in Russia. Today, their activities are quite effective. But this fact is not a reason to stop the development of these organs.