The actual aspects of the prevention of the illegal beneficial interest to become and the administrative-legal regulation of the tax system of the Russian Federation

Abstract

The author creates a model (pyramid) of the causality which occurs under the tax legal regulatory mechanism. There is an analysis of the details of implementation of a risk-based approach by the Russian tax authorities with use of innovative hardware and software system. Having based on the research data the author suggests the way to improve an administrative legal regulatory mechanism which will increase the effectiveness of tax administration and reduce the risk of harm to the public interests. And it is important to comply with a principle of the personification of the responsibility of the individuals. These individuals are real or nominal officials of a company or an individual entrepreneur, and their actions lead to the fact that a taxpayer (the company or individual entrepreneur) had got the unreasonable tax benefit. Invocation of the administrative responsibility to the individuals, as we can suppose, will make it possible to improve the legal regulatory mechanism working within the group of relations which are studied in the research. In addition to this, the study reveals the appropriateness of the change the size of sanctions applying to the officials found responsible for such violations. A sanction should be ranked according to the form of guilty. It appears that a tax legal regulatory mechanism with a risk-based approach should take place given the characteristics it takes on in any independent methodological plane (juridical, psychological, sociological, historical, and political one). As a result, psychological, sociological, and historical factors start working in the process of the juridical construction impact on the object of the legal regulation. And in the long term these factors would enable the mechanism to prevent the illegal beneficial interest of the real beneficiaries to become bot not merely to remove the negative legal, and economic consequences of their misconduct.

Keywords:

risk-based approach, control and supervisory activities, independent methodological plane, beneficiary, business purpose, beneficial interest, unreasonable tax benefit