home Contributions Information base for tax control. Legal status of information used in tax legal relations External and internal information sources of tax authorities

Information base for tax control. Legal status of information used in tax legal relations External and internal information sources of tax authorities

The concept denoted by the term "information" belongs to the group of general scientific categories and occupies an important place in various sciences. The Federal Law "On Information, Information Technologies and Information Protection" defines information as information about persons, objects, facts

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Topic 1. Tax information and information processes in the tax sphere.

Information and its types.
1. Information processes.
2. tax information.

Information and its types.

Examples of definitions of the concept of "information"

Definition	Where is used
Information means to reduce uncertainty and risk.	In the theory of profit, according to F. Knight
Information messages that reduce the existing uncertainty, incompleteness of knowledge.	In information theory, according to K. Shannon
Information a set of information that is the object of collection, transfer, storage and processing.	In the theory of machine processing
Information is that part of knowledge that is used for orientation, active action, control, i.e. in order to preserve, improve, develop the system.	In cybernetics, according to N. Wiener

One of the most important types of information is economic information, which includes information about the composition of labor, material and financial resources and the state of management objects at a certain point in time. It is directly related to the management of groups of people, the production, distribution, exchange and consumption of material goods and services.

Information acquires the features of an economic good and circulates in the economy as a resource used in the process economic activity, as well as as a product (information goods, services).

An information resource can be defined as a set of accumulated information recorded on a material carrier in any form that ensures its transmission in time and space for solving scientific, industrial, managerial and other problems. An information resource has the form of books, magazines, files, photographs, reports, diaries, etc.

Information resources are characterized by:

topics (socio-political, scientific, technical, legal, economic, etc.);
form of ownership (state, municipal, private);
availability (open, secret, limited use);
presentation form (text, graphic, sound);
media (paper, electronic).

Properties economic information.
Economic information reflects acts of economic activity with the help of a system of natural and cost indicators. Therefore, they are usedquantities, numerical values. This distinguishes economic information, for example, from legal or cultural information, where a qualitative assessment is given.
discreteness. Economic information is a finite set of numerical indicators. In the economy, they operate with normative, planned, actual values various indicators, giving a quantitative assessment of processes and phenomena. This feature of economic information provides ample opportunities for the use of computer technology for its processing.
Cyclicity. Most production processes are characterized by the repetition of its constituent stages. Consequently, the information reflecting these processes is periodically repeated. This allows you to reuse computer programs, which greatly simplifies the process of designing automated data processing.
Volumetric. Quality Management economic processes impossible without detailed information about each employee, workplace, stages of the technological process, suppliers of raw materials and consumers finished products etc. The improvement of management is accompanied by an increase in the flows accompanying it.
Homogeneity and uniformity.The relative homogeneity and uniformity of economic information makes it possible to obtain resultant information for all services and types of economic activity using the same initial data.
In the process of processing economic information, logical operations predominate over arithmetic, which are reduced mainly to four actions.

The requirements for economic information are as follows: accuracy (characterizes the unambiguous perception of economic information by many consumers), authenticity (determines the permissible level of distortion of both initial and result information, at which the efficiency of the system functioning is maintained) and efficiency its receipt (determines the speed of replacing obsolete information over time and losing its value).

The structure of economic information.

The following structural units are distinguished: attribute, indicator, document, information message, information array, information subsystem and information system.

Information units of the lowest level are details and indicators that serve as the basis for compiling documents and storing them in the machine's memory.

Props the simplest unit, consists of characters numbers and letters that have a semantic meaning and are not amenable to further division. Requisites are subdivided into attribute attributes, reflecting the qualitative side of the object, and base attributes, reflecting the quantitative side of the object. Each attribute is characterized by its name and values.

Attribute attributes are subject to logical processing (sorting, grouping, search), base attributes - arithmetic.

The combination of one base and all the features related to it forms an indicator a logical statement containing the qualitative and quantitative characteristics of the reflected phenomenon.

A document is a composite unit of information that includes many details and gives a certain qualitative and quantitative characteristics of an object, process, phenomenon.

Each economic task is characterized by certain forms of documents and the system of indicators contained in them.

The document is reflected on paper. Further, in the memory of the machine, all homogeneous documents (information messages) are formed into an information file (array) the main structural unit of information storage in the computer memory during automated processing economic tasks.

Information files have different functional purposes. So, files of conditionally constant, variable, input, intermediate, result, archival and other information are distinguished. Some files are used only for processing one task, others for several tasks.

The set of various information files used to process any complex of economic tasks organizes the following structural unit information flow.

Several information flows related to the same area form an information subsystem.

As a rule, the creation of IS provides for automated processing of economic tasks of various functional subsystems. The allocation of information subsystems in IS depends on the type of activity of the object.

The totality of all information subsystems of an object constitutes a structural unit of higher-level information an information system that implements various management functions.

Information processes.

Information technology information process technology - a set of methods, methods, techniques and tools that implement the information process in accordance with specified requirements.

Information technology can be represented as a certain sequence of control actions of technological processes of various types and the means that implement them, as well as a scientific description of these processes and methods for their implementation.

Information process a set of processes for obtaining, accumulating, processing and transmitting information.

The main types of technological processes that make up information technology:

Information input a set of actions for the direct transfer of information from objects environment information system.

Information output a set of actions for the direct transfer of information to environmental objects from the information system.

Representation of information a set of actions to transform information, ensuring the possibility of its perception by the user or the subsequent process.

Information processing a set of actions to change the state of information in order to give it the required properties.

Recording information a set of actions to transfer information to material media.

Search for information a set of actions for the selection (finding) of information according to given characteristics.

Collection of information a set of actions to obtain information from various sources and determine its state, including the identification of information, grouping according to certain characteristics and presenting it in the required form.

Information storage a set of actions to maintain the state of information and media, ensuring the availability of information within a specified time.

Updating information a set of actions to update, expand, restore, restructure information in order to ensure the effectiveness of its use.

Provision of information a set of actions to ensure access to information resources.

Replication of information a set of actions to transfer information to material media, ensuring its accurate display in the required number of copies.

Exchange of information, communication a set of actions to ensure the information interaction of objects.

Information transfer a set of actions for sending information from a source to a receiver, independent of the type of information and modes of its processing.

Information protection a set of actions to ensure the safety of information resources from internal and external threats.

tax information.

All information received by tax inspections can be divided into the following streams:

information about legal and individuals ah, located in this territory;
- information on the receipt and return of taxes and fees;
- information on income received by all taxpayers located in the given territory;
- information necessary for organizing the work of the tax inspection itself.

Data streams circulating in the tax sphere:

a) incoming information about individuals: application for registration; taxpayer identification number (TIN); income statement; an act of checking the calculation of tax from owners of buildings and land tax; income statements; information about royalties; statements, letters and complaints of citizens;

b) incoming information about legal entities: charter and memorandum of association; certificate of registration, number and date of registration with the tax office; information about the sources of formation of the statutory fund; balance sheet and annexes to it, information on advance payments; acts of inspections of taxpayers by tax authorities; certificate of entry into the State Register of Enterprises and Organizations; licenses for the right to conduct a particular activity; information about imposed fines and other penalties; letters, statements of claim;

c) incoming information coming from banks: memorial orders and notices; money orders; extracts; collection orders; payment notices; report on the cash execution of the budget; information about opened settlement and budget accounts; information about financial transactions;

d) incoming information of legislative and executive authorities: legal and regulatory acts; decisions, resolutions, orders, orders; letters, telegrams, explanations, requests, instructions, etc.;

e) operational accounting information: register of receipts of payments; acts of reconciliation of settlements with taxpayers; acts of reconciliation of receipts on budget accounts; reports, conclusions, collection orders and register to them;

f) results information tax audits: reports and calculations on taxes and payments, distribution of additional accrued amounts; financial sanctions and their distribution; certificates of submission of declarations; payment notices to taxpayers;

g) information on the results of audits: audit reports; acts of verification of the correctness of the collection of state duty and income tax from individuals; protocols; decisions on cases of administrative violations; orders to suspend operations on accounts in financial and credit institutions;

h) reference information: reports on budget receipts and control activities; analytical notes and statistical tables; accounting and summary information about taxpayers; information for higher structures and for executive authorities;

i) legal and legal information: protocols and instructions on the suspension of operations on accounts in banking institutions; protocols and resolutions on cases of administrative offenses; claims in court and arbitration.

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2. Automated information system "Tax". Structural and functional organization of the automated information system "Tax".

Characteristics of the functional tasks solved in the bodies tax service.

Features of information support of the AIS of the tax service.

Features of information technologies used in the tax authorities.

Ensuring the security of information resources in the tax authorities.

Information flows tax authorities.

The information used by the tax office can be classified according to the method of receipt into:

Information collected by the tax inspectorate itself in the course of control work;

Information from third party sources.

The right of tax authorities to independently collect information about taxpayers is established by the Tax Code Russian Federation.

The tax authorities have the right, upon a reasoned request, to receive bank statements on operations and accounts of organizations and individuals engaged in entrepreneurial activities without forming a legal entity within 5 days from the date of the request.

Article 87 of the Tax Code of the Russian Federation also establishes the right of tax authorities to conduct cross audits if, during the conduct of desk and field tax audits, the tax authorities need to obtain information about the activities of the taxpayer (payer of the fee) related to other persons. In this case, the tax authority may request from these persons documents relating to the activities of the taxpayer being audited.

The information coming from outside organizations is very voluminous and diverse, and itself can be classified according to several criteria.

So, according to the sources ("suppliers") of information, we can distinguish:

Information from taxpayers (payers of fees);

Information from tax agents;

Information from tax collectors (fees);

Information from banks and treasury authorities;

Information from authorities and management;

other tax authorities;

other sources.

From banks and treasury bodies, the tax inspectorate receives information on taxes and fees paid, on refunds and offsets of overpaid payments, on opening and closing accounts

From the state authorities and administration, the tax inspectorate receives information on state registration and deregistration of legal entities and entrepreneurs; on registration of individuals at the place of residence and registration of acts of civil status; on the issuance and termination of licenses; on transactions with real estate and land, etc.

From other tax authorities, the tax inspectorate receives very heterogeneous information. Legislative and regulatory acts, letters and clarifications on specific issues tax legislation. From the tax authorities of all levels there is a flow of information about the revealed facts of the activities of taxpayers controlled by this inspection, and violations of tax legislation by them in other territories; on branches and representative offices of taxpayers; materials of counter inspections carried out on the order of the inspection, etc.

Other sources of information include letters, statements and complaints from citizens about the facts of economic activity of enterprises and entrepreneurs in the territory controlled by the inspection; publications in the media about the activities of taxpayers and their advertisements, etc.

According to the frequency of receipt, information provided by third-party sources can be divided into:

periodical,

Irregular.

Periodic information, in turn, can be divided depending on the period of receipt into:

Monthly (some tax returns, for example, according to a single social tax);

Quarterly (accounting reports, declarations on most taxes from legal entities, etc.);

Annual (declarations on the income of citizens, information on the income of individuals, etc.)

Irregular information includes bank documents for the payment of taxes; information about opening bank accounts, transactions with real estate and many other information. At the same time, the irregularity of receipt does not mean a small amount of incoming data. For example, the tax inspectorate receives thousands of payment documents every day, however, there is no strict frequency for the actual transfer of funds to pay taxes by each taxpayer, respectively, and this source can be classified as irregular.

According to the degree of obligation, information flows can be divided into:

Mandatory,

Optional.

Mandatory information flows can be established by the Tax Code and other laws, presidential decrees or departmental (interdepartmental) regulations.

Currently, the main amount of information is received by the tax office in the following areas of work:

Accounting for taxpayers;

Desk audit of tax declarations of legal entities and individuals.

Accounting for taxpayers is the first stage, the first section of tax work. At this site, the tax authorities receive primary information about taxpayers, include them in their database. In the future, information about payers is specified and changed in connection with changes taking place in their economic activities.

Tax control should be carried out already at this, the first, area of tax work, otherwise there is a real threat of inaccurate data being included in the EGRN database.

The second most important source of information for the work of the tax inspectorate is a desk audit of tax declarations of legal entities and individuals.

An in-house tax audit is an audit conducted at the location of the tax authority, on the basis of tax declarations and documents submitted by the taxpayer that serve as the basis for calculating and paying tax, as well as other documents on the activities of the taxpayer that are available to the tax authority.

The third most important channel for obtaining information by the tax inspectorate is accounting for budget revenues and maintaining personal accounts.

In the Tax Code of the Russian Federation, relatively little space is allocated to the issues of accounting for revenues. This is explained by the fact that the accounting of revenues is the "internal" work of the tax inspectorate, and in itself does not affect the interests of taxpayers. The main task of the inspectors employed in the area of recording payments and maintaining personal accounts is to control the completeness and timeliness of paying taxes to the budget (control over the correct calculation of taxes, as noted above, is carried out by other divisions of the inspectorate). The main instrument of such control is currently the personal account (PA) of the payer.

LANs are opened for each enterprise, for each tax it pays, for each level of the budget (if the tax is to be credited to different budgets).

LS can be easily presented as a program for processing on a computer.

The greatest difficulty from the point of view of informatization of the work of the accounting and reporting department is the automation of information flows to the department and from the department, necessary to fill in the drugs and summarize the information contained in them.

Reception and processing of information about the income of individuals is the fourth most important source of information for the tax authorities.

Inspections receive from employers located in the territory under their control information about the income of citizens received by them at their main and non-main jobs last year.

It should be noted that we have considered only the main sources of information used in the work of the tax inspectorate. They account for approximately 80-85 percent of the volume of information used in tax work. The remaining 15-20 percent of the information comes from other sources, or is collected by the inspectorate itself in the course of control work.

Automated information system "Tax". Structural and functional organization of the automated information system "Tax".

The automated information system "Tax" is a form of organizational management of the state tax service on the basis of new means and methods of data processing, the use of new information technologies. AIS "Tax" allows you to expand the range of tasks to be solved, increase the analyticity, validity and timeliness of decisions made, reduce labor intensity and rationalize the management activities of tax authorities by applying economic and mathematical methods, computer technology and communications, streamlining information flows. The objectives of the functioning of the automated information system "Tax" can be formulated as follows:

· Increasing the efficiency of the functioning of the taxation system due to efficiency and improving the quality of decisions made.

· Improving the efficiency of work and increasing the productivity of tax inspectors.

· Providing tax inspections of all levels with complete and timely information on tax legislation.

· Increasing the reliability of taxpayer records and the effectiveness of control over compliance with tax laws.

· Improving the quality and efficiency of accounting.

· Obtaining data on the receipt of taxes and other payments to the budget.

· Analysis of the dynamics of receipt of taxes and the possibility of forecasting this dynamics.

· Informing the administration of various levels about the receipt of taxes and compliance with tax laws.

· Reducing paperwork.

On the present stage development of the country's economy, the success of the Russian tax system largely depends on the effectiveness of the functioning of the AIS. Automated information systems implement the appropriate Information Technology. Automated information technology in the tax system is a set of methods, information processes and software and hardware tools combined into a technological chain that provides the collection, processing, storage, distribution and display of information in order to reduce the complexity of the processes of using an information resource, as well as increase their reliability and efficiency. Information resources are formalized ideas and knowledge, various data, methods and means of their accumulation, storage and exchange between sources and consumers of information.

One of the priorities of the tax service is the informatization of tax authorities, the use of information technologies, the creation of information systems that effectively support the functioning of the structure of tax authorities are expected.

The structure of the AIS of the tax service, as well as the structure of the tax authorities themselves, is multi-level. The existing tax service system in the country consists of a large number elements. The whole system and each of its elements have extensive internal and external connections. For the normal functioning of the system, both individual elements (tax inspections) and the system as a whole are managed. In the tax system, the management process is an information process. Like any economic system, the AIS of the tax service has a standard composition and consists of functional and supporting parts.

The functional part reflects the subject area, the content orientation of the AIS. Depending on the functions performed by the tax authorities, subsystems are distinguished in the functional part, the composition of which is different for each level of the AIS "Tax". Functional subsystems consist of task complexes characterized by a certain economic content, the achievement of a specific goal, which the management function should provide. In the complex of tasks, various primary documents are used and a number of output documents are compiled on the basis of interconnected calculation algorithms. Calculation algorithms are based on methodological materials, regulatory documents and instructions. Each complex includes separate tasks. The task is characterized by logically interconnected output documents obtained on the basis of a single source data.

The supporting part includes information, technical, software and other types of support that are typical for any automated information system of an organizational type.

Information support includes the entire set of indicators, documents, classifiers, codes, methods of their application in the system of tax authorities, as well as information arrays of data on machine media used in the process of automating the solution of functional problems.

Technical support is a set of technical means of information processing, which are based on various computers, as well as tools that allow you to transfer information between various automated workplaces both within the tax authorities and when they interact with other economic objects and systems.

The software is a complex of various software tools of a general and applied nature, necessary to perform various tasks solved by the tax authorities.

The automated information system of the tax service belongs to the class of large systems. To it, as well as to any similar system of this class, a number of requirements are presented: achieving the goals of creating a system; compatibility of all elements of a given system both within its framework and with other systems, consistency, decomposition, etc. These requirements imply the possibility of upgrading the elements of the system, adapting them to changing conditions; reliability in operation and reliability of information, single entry of initial information and multifunctional, multifaceted use of output information; the relevance of the information stored in the database. AIS with minimal manual labor should ensure the collection, processing and analysis of information about the state of the control object, the development of control actions, the exchange of information both within the system and between other systems of the same and different levels. AIS should be equipped with such a complex of technical means that would ensure the implementation of control algorithms, communication between systems, ease of input of initial information, variety of output of processing results, simplicity and manufacturability of maintenance, compatibility of all technical modules both in software and information aspects. An essential requirement is the development and operation of a system based on existing operating systems of various types, application packages focused on data processing and solving functional problems, database management systems that provide accumulation, maintenance and issuance for processing of information necessary for solving a problem by the user or satisfying its information request, software packages that provide information exchange between systems, etc. In the information aspect, the system should provide sufficient and complete information to implement its main functions, have rational coding systems, use common information classifiers, have well-organized information files and databases managed by the DBMS, generate output information in a form that is convenient for users to understand, and etc.

All information received by the tax inspections is divided into the following streams:

- information about legal entities and individuals located in the given territory;
- information on receipt and return of taxes and other payments;
- information on income received by all payers located in the given territory;
- information necessary for organizing the work of the tax inspection.

The following data flows circulate within the territorial tax office:

1. Incoming information on individuals:
- - application for registration;
- - other statements, letters and complaints from citizens;
- - an act of examination (survey);
- - declaration of total cash income;
- - an act of checking the calculation of tax from the owners of buildings and land tax;
- - information on the amounts of income paid to a citizen for a year not at the place of main work;
- - Information about royalties.
2. Incoming information on legal entities:
- - articles of association and memorandum of association;
- - registration certificate;
- - number and date of registration with the tax office;
- - sources of formation of the statutory fund;
- - balance and appendices to it;
- - information on advance payments;
- - letters, statements of claim;
- - acts of checks of payers by tax authorities;
- - tax calculations and acts of inspections of the tax police;
- - certificate of entry into the state register of enterprises, organizations;
- - a license for the right to conduct a particular activity;
- - memorandum for fines.
3. Incoming information from banking institutions:
- - memorial warrants and notices;
- - payment orders, statements, collection orders;
- - payment notices;
- - report on the cash execution of the budget;
- - information about newly opened settlement and budget accounts;
- - information about financial transactions.
4. Input from policy makers:
- - decisions, resolutions, orders, instructions;
- - letters, telegrams, clarifications, requests, instructions.
5. Information on operational accounting:
- - register of receipts, acts of reconciliation of settlements with taxpayers and acts of reconciliation of receipts from the city budget;
- - reports, conclusions;
- - collection orders and register to them.
6. Information on cameral checks:
- - reports and calculations on taxes and payments;
- - distribution of additional accrued amounts;
- - financial sanctions and their distribution;
- - information about the submission of declarations;
- - payment notices to the population.
7. Information on revisions:
- - acts of audits;
- - acts of verification of the correctness of the collection of state duty and income tax from citizens;
- - orders to suspend operations on accounts in financial and credit institutions.
8. Background information:
- - reports on revenues to the budget and control activities;
- - analytical notes and statistical tables;
- - accounting and summary information on taxpayers;
- - information for transfer to a higher organization;
- - information for transmission to local decision makers.
9. Legal information:
- - protocols and instructions on the suspension of operations on accounts in banking institutions;
- - protocols, resolutions on cases of administrative violations;
- - Statements of claim in court and arbitration.

In addition, the Federal Tax Service uses additional databases, for example, accounting and registration data on business entities from the data banks of the Unified State Register of Legal Entities (EGRLE), formed by the Federal Tax Service of Russia, as well as data from the Unified State Register of Enterprises and Organizations (EGRPO), formed by the authorities Goskomstat of Russia (see Appendix).

However, due to various reasons (for example, the time when taxpayers submitted information about themselves, their composition and responsibility for distorting the data presented), information from the Unified State Register of Legal Entities is, as a rule, more accurate than from the Unified State Register of Legal Entities.

In addition to the two main tasks presented above, which information work is aimed at, it includes a number of internal (technological) elements:

- setting up a DBMS for the subject area of law enforcement agencies that ensure the receipt of taxes and fees to the budget;
- maintaining data banks, updating the information accumulated in them;
- organizing the collection of information (its transmission through communication channels), providing interested users with access to the accumulated data, the possibility of fulfilling requests for information;
- ensuring the operability of technical means of data accumulation, transmission and processing;
- protection of information from destruction, modification, unauthorized access, etc.

The place of information arrays in ensuring the activities of the Federal Tax Service can be imagined as the following sequence of actions.

Employees of the Federal Tax Service received primary information about the facts and signs of economic crimes in the form of tax evasion, persons and business entities that are suspected of committing them. As a rule, it contains signs that make it possible to reasonably suspect specific business entities of committing tax crimes and offences.

Next, they evaluate the information received, which includes the identification of individuals and organizations appearing in the initial message, obtaining other information related to the substance of the message or issues of economic activity of the mentioned entities. For this purpose, registration data are used, which make it possible to establish whether these persons and organizations really exist and whether they operate legally or not. Along with this, the financial and economic activities of the objects of verification are being studied. This makes it possible to assess the reliability of the information received, make assumptions about possible ways of committing crimes, and establish links between the objects being checked.

Then operational versions are built, a plan of operational measures for their development. The construction of operational versions is possible, as a rule, after the primary information is supplemented with accounting and registration data and information about financial and economic activities. Significant assistance can be provided by information on previously identified and suppressed crimes with similar features.

And finally, operational versions are verified by obtaining, analyzing and evaluating information from various sources (intelligence reports, responses to one-time requests, operational and technical measures, internal databases, external information arrays obtained officially and operationally).

Checking operational versions can be done by comparing the case under study with already known examples, data about which are accumulated in departmental databases. To do this, it is necessary to identify similar and distinctive features in them. This can be done quickly, through targeted recruitment, inquiries, operational and technical measures, or by obtaining and analyzing open information, data on financial and economic activities from the information arrays of various departments and commercial organizations.

We list the main information arrays used to provide this kind of activity. They are usually external and internal.

External information arrays, as a rule, are registration data on subjects of financial and economic activity.

table 2

	Office	Information resource
	Federal Tax Service of Russia	Unified State Register of Legal Entities
	Ministry of Justice of Russia	Representations foreign companies accredited in the Russian Federation and included in the state register
	Goskomstat of Russia	Information from the USREO on entities engaged in economic activities and registered in the Russian Federation
	Ministry of Finance of Russia	Information on taxpayers engaged in insurance activities and included in the unified State register of insurers
	Ministry of Finance of Russia	Information about licensees (legal entities and individuals) holding a license to carry out audit activities
	Ministry of Transport of Russia	Databases about licensees

Also, external information arrays are data on the elements of the financial and economic activities of economic entities.

Table 3

Office		Information resource
Central Bank of Russia		Information about "suspicious" foreign economic contracts
State Customs Committee of Russia		Information about the customs clearance of goods and Vehicle moved across the customs border of the Russian Federation
		Information on customs receipt orders drawn up for goods cleared for customs purposes by individuals and legal entities
		Information on the receipt on the accounts of taxpayers - participants in foreign economic activity (FEA) - foreign exchange earnings from the export of goods on account of the fulfillment of obligations under foreign trade agreements
		Information on the movement by individuals across the customs border of the Russian Federation of foreign currency in an amount exceeding the equivalent of ten thousand US dollars
		Information about Russian participants in foreign economic activity who did not ensure the return of foreign exchange earnings from the export of goods and were not detected by customs authorities at legal and postal addresses
MAP of Russia		Information about the facts of violations antitrust law, legislation of the Russian Federation on the protection of consumer rights, on advertising, on the regulation and control of subjects of natural monopolies in the field of communications
MAP of Russia		Information from the register of economic entities with a share of more than 35% on the market of a certain product
	Services and prices	Information about details reflecting the real location and phone numbers of business entities in the areas of construction, production and trade in various types of goods and products (including alcoholic beverages and tobacco products), antiques, insurance, real estate, tourism, legal, repair, medical ( including pharmacy), restoration, ritual, computer, printing, etc. services
	Products and prices
State Fisheries Committee		Table of shipowners

It is customary to refer to internal resources information about economic entities in respect of which public or operational measures were taken, which are or were in the field of view of law enforcement agencies, as well as information about previously identified methods of committing violations of tax laws, their unmasking signs and methods of detection and suppression.

Table 4

	Information resource	Accumulated information
	Departmental accounting system	Results of tax compliance audits, audits and reviews.
		Adopted procedural decisions (refused to initiate a criminal case, initiated a criminal case, ended the criminal case)
		Identified administrative offenses
	Database of cases of operational accounting	Information about the cases of operational accounting.
	Operational reference data banks	Information of a reference nature necessary for solving the tasks set by operational units
	Specialized data banks containing methods for committing tax crimes	Information that directly characterizes the features of the offenses committed and their unmasking signs

For each type of activity, specific data banks can be organized. For example, for information support of investigative units, a data bank of investigated crimes, plot of cases, methods of collecting evidence, etc. can be organized.

The taxation management system in the Russian Federation is a single centralized structure built on the principle of a multi-level hierarchical organization: federal, regional (subject of the Russian Federation) and local (territorial) levels. This system assumes the unity of the Goals, in which local control systems of the same level operate according to one (typical) scheme, solve an identical set of tasks according to a predetermined unified methodology and data processing technology.

The main tasks of the tax authorities:

Analysis of the dynamics of tax receipts for all monitored features;

Informing public authorities about the receipt of taxes;

Improving the taxation system (legislative initiative, methodological developments, information support);

Informing taxpayers on tax legislation and explaining to them the taxation system.

The electronic document management system is the central link that allows you to automate the management of information flows and the processing of circulating documents. As a result of the introduction of electronic document management, complex automation of all "bureaucratic" work and document management is achieved, and not its individual parts. Documents are processed according to a given algorithm in automatic and/or interactive mode and moved along predetermined routes.

The tax authorities interact with a large number of other organizations in terms of obtaining the necessary information for their functioning. To do this, an information base of tax authorities is being created, which should:

To give the tax authorities the opportunity to quickly search for taxpaying enterprises and individuals;

Allow to receive both standard reports and summaries and selections for arbitrary requests;

Provide control over the reliability of the information contained in the database, received from various directories, by means of its automated comparison and analysis;

Promptly receive and analyze information about all contacts of taxpayers with government agencies and banks.

For the purpose of effective interaction, a single identifier of enterprises and citizens has been introduced throughout the country - a taxpayer identification number (TIN), assigned by the tax authorities.

The optimal level for storing information is the regional level, at which the tasks of exchanging information with territorial and federal authorities, as well as the tasks of protecting information, are most effectively solved. In addition, the activities of most taxpayers rarely go beyond the region.

The main goal of developing and improving the information system of tax authorities (ISNO) is the introduction of a functionally complete information technology that unites all structural units on the basis of a single computer network integrated into a single information space of government bodies and other interested organizations (Ministry of Internal Affairs, courts, customs, treasury, banks, etc.). Features of the development of HISNO are:

Instability of tax legislation and methodological base of the tax inspection;

Multilevel structure of automation objects, their distribution in space and complex connections between them;

Large volume of databases with their increased lifetime, exceeding the lifetime of the equipment;

Use in the information system of already functioning separate parts.

In the general case, the requirements for the IP of the tax authority impose restrictions on the choice of a specific solution at each step of the system development. The composition of the requirements is determined by the type, purpose, specific features and conditions for the functioning of a particular system.

Accounting for actual and industrial standards in the field of informatization allows at the initial stage to focus on the most common technical and software solutions. This greatly reduces the cost of maintenance and development of the data processing system. In addition, the circle of specialists who can be involved in the maintenance of the system, the development and development of applications is expanding.

software tools, which provides greater freedom to increase the power of technical and system software tools.

Important requirements for information security include ensuring information security, which is understood as the protection of information and application programs from accidental or intentional effects of a natural or artificial nature, fraught with leakage or loss of data. System security requirements are primarily aimed at ensuring data availability, resource integrity, and confidentiality. ISNO security is methodically related to the exact definition of the system components responsible for certain functions, services and services, and the data protection tools built into these components. For HISNO, security is provided by a set of components that implement various data protection functions:

At the operating system level;

At the level of middleware software and AIS application components;

At the DBMS level, when exchanging in distributed systems, including cryptographic functions;

At the level of special software (for example, protection against software viruses);

At the security administration level.

In addition to the requirements for the functional completeness of the ISNO, it is necessary to formulate requirements at the level of application software that will determine the basic IS of the tax inspectorate and serve as a starting point for the transition to a unified IS of the tax authorities. The software must be generic, i.e. be built around a single underlying data model. Software tools should be designed in such a way that they can be used by all tax inspectorates.

Software is a set of interacting application subsystems that solve certain groups of functional tasks based on operational databases and electronic data storage (Fig. 3.2)

Rice. 3.2. The structure of the information system of the tax authority (KKM - cash register)

Among the applied subsystems of ISNO, two main groups can be distinguished:

Operational processing;

Decision support.

The first group of subsystems is focused on entering data on taxpayers, rather intensive operational processing (search, relatively simple queries, data collection, etc.) and storage. Data in such subsystems is relevant for several years. The main requirements for such subsystems are high transaction processing performance and guaranteed high-speed delivery of information with remote access to databases via telecommunications.

The second group of application subsystems is designed to process large amounts of data from various sources over a long period of time, concentrated in an electronic data warehouse. Decision support subsystems include tools for multivariate data analysis, statistical processing, modeling rules, cause-and-effect relationships and situations, etc.

ISNO provides for the following subsystems of this group:

Analysis and forecasting of tax payments;

Macro-imitation modeling;

Comprehensive control of financial and economic activities of enterprises and organizations;

Selection of enterprises for on-site inspections.

The functional composition of HISNO is determined by the relevant functional areas of work on tax collection, including the following stages:

Accounting for taxpayers;

Receiving, entering into the database and cameral verification of accounting and tax reporting;

Accounting for budget revenues and maintaining personal accounts of taxpayers;

Field tax audit;

Organization of the data warehouse of the tax inspectorate. Stage 1. Accounting for taxpayers. The tax authorities receive primary information about taxpayers and include them in their database. In the future, information about payers is specified and changed in connection with changes taking place in their economic activities. The work of registering payers includes the implementation of a number of procedures that are quite strictly regulated in terms of the forms and methods of their implementation, as well as the terms during which they must be completed.

Stage 2. Receiving, entering into the database and cameral verification of accounting and tax reporting. The main features of a desk audit, on the one hand, requiring its computerization, and on the other, complicating this process, include:

The mass nature of the operations carried out by the tax inspectorate during desk audits;

The massive nature of errors made by payers when filling out declarations;

A strict deadline for accruing tax amounts in personal account cards “according to the payer's data”;

The absence or non-obviousness of the relationship between indicators of tax return forms and forms financial statements;

The need to submit a number of additional calculations to the declarations "in any form";

The duty of the payer to confirm his right to the benefits declared in the declaration with primary documents.

Desk verification of declarations of taxpayers - individuals (not entrepreneurs) has its own specifics. This specificity is connected with the impossibility of carrying out their on-site audit, therefore, a desk audit of declarations on the total income of individuals is carried out in two stages. First, the correctness of filling out tax returns, the correctness of calculations and the application of tax rates are checked. The validity of the claim is also checked. tax breaks, the presence in the annexes to the declaration of all supporting documents.

Then, in the course of desk audits of the declarations of individuals, the data indicated in them is verified with information on the income of working citizens, which the inspectorate receives from employers and other sources of payments.

Stage 3. Accounting for budget revenues and maintenance of personal accounts of taxpayers. The specificity of work at this stage is that it is completely carried out at the workplace, without access to enterprises. The main task of inspectors working in the area of accounting for payments and maintaining personal accounts is to control the completeness and timeliness of paying taxes to the budget. The main instrument of such control is the payer's personal account card (CLC).

The CLS is an extremely formalized document, the methodology and sources of information for filling in each position of which are known and clearly specified in the regulatory documents. In this regard, the CLS can be easily represented as a program for processing on a computer. The greatest difficulty in the aspect of informatization of the work of the accounting department is the automation of information flows to the department and from the department, necessary to fill in the CLS and summarize the information contained in them.

Stage 4. Field tax audit. The reporting of the taxpayer is checked to identify errors and violations made by him in the calculation of the taxable base and the payment of taxes. An on-site tax audit in itself is practically not amenable to automation. However, this does not mean that all work in this technological area should be done manually. With the help of computer technology and programs, the following operations are performed at the site of documentary checks:

selection of objects for verification;

Assistance to inspectors in systematization and grouping of primary accounting documents to identify incomplete transactions, all transactions carried out with each specific counterparty, as well as to facilitate the collection of evidence and writing an act;

Reflection of the results of the check in the cards of personal accounts and control over the timeliness and completeness of receipt of additional taxes, penalties and sanctions to the budget.

The computer system allows making selections of enterprises from the inspection database according to specified criteria, which, of course, facilitates the work of choosing an object for inspection, but does not guarantee that the inspection will be effective. Compound

criteria for computerized selection of taxpayers for documentary audits can be different and vary depending on many factors. Statistical analysis large volumes of data allows you to find such tax return parameters that correspond to a large amount of additional charges during documentary checks. The use of this method allows even the amount of additional charges to be predicted with a certain degree of probability.

Stage 5. Organization of the data warehouse of the tax office. A data warehouse is a domain-specific, integrated, time-dependent, persistent collection of data used in decision support systems. The data warehouse integrates the information available in the source heterogeneous databases into a single resulting database, optimally designed to support the decision-making process.

These storages characterize the following properties:

Subject Orientation - Data is organized according to subject rather than application. In particular, for the tax inspectorate, the data warehouse should be organized by taxpayers on the basis of an electronic file;

Integration - data can come from different applications using databases of different structures, formats and encodings, which must be the same in the storage for the corresponding data;

Archiving data - storage contains data collected over time. They are used for comparison, trending and forecasting;

Immutability - data should not be updated or changed after being put into storage, it is only read or loaded.

The main categories of data that are located in the repository include: metadata that describes how to extract information from various sources; actual Data (archives), reflecting the state of the subject area at specific points in time and providing the highest level of detail, as well as the final data obtained on the basis of analytical calculations based on actual data

When building an information warehouse for tax inspection data, the following parameters are taken into account:

Download speed;

Loading technology;

Data quality management and support for various types of data;

Scalability;

Servicing a large number of users;

Administration;

Request generation tools.

In storages, it is necessary to provide periodic loading of new portions of data that fit into a fairly narrow time interval. The required performance of the download process should not impose limits on the size of the storage. Loading new data into storage includes data transformation, filtering, reformatting, integrity checking, physical storage, indexing, and updating metadata.

The repository must ensure local and global data consistency. Storages can accumulate data not only of standard types, but also of more complex ones, such as text, images, etc.

The data warehouse of the tax office can reach the volume of several hundred gigabytes. The DBMS underlying the storage should not have any architectural restrictions and should support modular and parallel processing, maintain operability in case of local failures, and have recovery tools.

Access to the data warehouse is not limited to a narrow circle of tax inspection specialists. The storage must support hundreds of users without slowing down requests.

When administered, the DBMS must provide control over the approach to resource constraints, report on resource costs, and allow prioritization of different categories of users or operations.

The user must have the appropriate means of generating requests and, in particular, the ability to conduct

Rice. 3.3. Sources of information for the repository

analytical calculations, sequential and comparative analysis, as well as access to detailed and aggregated warehouse data.

The main goal of creating a tax inspection data warehouse is to provide a holistic, objective image of the existing reality in the field of taxation. To obtain such an objective view, information from all possible sources must be accumulated in the electronic information repository (Fig. 3.3).

All incoming information can be divided into the following main categories:

Registration data of legal entities and individuals - come from legal entities and individuals when they are registered;

Information about the property status of taxpayers - comes to the tax service from legal entities and individuals, the registration chamber, traffic police, etc.;

Information about the financial and economic activities of legal entities and individuals - comes from legal entities and individuals, the Ministry of Internal Affairs, etc.;

Information about the settlement and payment activities of taxpayers - comes from banks, from legal entities and individuals;

The results of the activities of the tax inspectorate - come from the relevant divisions of the tax inspectorate;

Regulatory reference information - comes from government bodies, Rosstat.

Based on this information, it is possible to identify violators of tax laws through cross-processing of information accumulated in the data warehouse, analysis and forecasting tax revenue, conducting macro- and microsimulation modeling, as well as fulfilling requests received from regional, territorial divisions of the tax inspectorate and from government authorities.

The creation of an information warehouse is accompanied by a rather laborious technological process, which includes the following successively performed steps:

Examination of the information needs of the functional divisions of the tax service with the definition of access rights to information at various levels;

Building a functional model using high-level CASE technologies and developing the structure of tables and databases using lower-level CASE technologies and table management system architecture;

Building a storage prototype on the selected system and technical platform;

Connection and configuration of tools and procedures for maintaining databases in working condition and automated and manual entry of information into the repository;

Filling the repository with data from information systems of inspections of local and regional levels, city, federal and non-governmental organizations;

Connecting and configuring application programs for working with storage information, taking into account access rights for specific workplaces of employees of tax service departments;

Issuance of instructional materials for various user groups on working with an electronic information data warehouse.

Zaguzov Georgy Valerievich, Applicant of the Department of Financial and Administrative Law of the All-Russian State Academy of the Ministry of Finance of the Russian Federation.

A characteristic feature of the modern period of development of the Russian state is the intensive transformation of the information sphere.

It is due not only to the widespread introduction of modern means of communication, computer technology, telecommunication systems, but also to ongoing political and socio-economic transformations in Russia.<1>.

<1>See: Kopylov V.A. Information law. M., 1997. S. 12.

At present, during the transition of society to the post-industrial stage of development under the influence of modern information technologies on all spheres of society, its political and economic systems Informatization becomes an independent factor in the development of social relations.

Currently in developed countries world, various government programs, whose main task is the development of e-government.

In Russia, conditions are also being created for the formation of public administration based on the large-scale use of modern information technologies.<2>.

<2>See: Serikov S. E-government - state, prospects, problems // Storage News. 2003. No. 4.

The activities of the tax authorities in the execution of fiscal and control functions involve the introduction and use of modern information technologies.

In the legal literature and in legal acts, the concept of "modern information technologies" is quite often used, which is usually understood as a set of technical, software, mathematical, organizational, legal means, human resources and methods, combined into a single technological complex that provides targeted collection, processing, storage, transmission and issuance of information necessary in any sphere of society<3>.

<3>See: Kulinko M.V. Theoretical basis the use of modern information technologies and ensuring information security in the internal affairs bodies (legal and organizational aspects): Abstract of the thesis. dis. ... cand. legal Sciences. M., 2002.

The fiscal and control activities of the tax authorities are impossible without information support, as it requires the processing of enormous amounts of information.

And the information processed by the tax authorities has certain features, which are:

in the regulation by special regulatory legal acts of the system for collecting, processing, storing, transmitting, issuing information;
in compliance with certain deadlines for processing information in the system of tax authorities;
in the logical and legal processing of incoming and outgoing information, taking into account the requirements of the current regulatory legal acts of the Federal Tax Service of Russia.

Therefore, further improvement of the activities of the tax authorities should be associated with the introduction of electronic document management as part of the system of modern information technologies.

To do this, it is necessary to continue the creation of a modern information system in the system of tax authorities that meets the requirements of current legislation and improve official activity tax officials.

In this regard, the basis information activities tax authorities should become the technology of centralized data processing.

Centralized data processing by the tax authorities should be based on:

use and improvement by the tax authorities of the automated information system (AIS) for information processing. The automated information system performs the functions of a single complex for collecting, storing, processing and disseminating data used in the activities of tax authorities in the following key processes: accounting, control and processing of tax returns and reporting; accounting of information about taxpayers received from external sources; control over the payment of taxes and fees; registration of legal entities and individual entrepreneurs and accounting of taxpayers; information interaction with taxpayers; detection of violations of the legislation on taxes and fees; debt management; management of sanctions and penalties;
information resources of tax authorities. Information resources are understood as separate documents and separate arrays of documents in information systems (libraries, archives, funds, data banks, other information systems).

The main information resources should include:

information on taxpayers, payers of fees, tax agents: the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs, the Unified State Register of Taxpayers, taxpayer identification number, declaration of income, acts of verification of payment of taxes and fees, amounts of arrears on taxes and fees, data about the imposed fines;
information from federal executive authorities: information about meetings of the Government, the State Duma on taxation issues and the organization of the work of tax authorities;
operational accounting information: register of receipts of payments, acts of reconciliation of settlements with taxpayers, acts of settlements on budget accounts, conclusions, collection orders;
information on the results of tax audits: reports and calculations on taxes and fees, distribution of additionally assessed amounts, certificates on the submission of declarations, acts of field tax audits and decisions on them;
operational and legal information: statements of claim to judicial authorities, protocols and resolutions on cases of administrative offenses, protocols and instructions on the suspension of operations on taxpayers' accounts in credit institutions;
information coming from banks: lists of debtors who have not fulfilled their obligations to repay loans, a register of debt collection on writ of execution, information about legal entities opening bank accounts, etc.;
information necessary for organizing the work of tax authorities: legislation on taxes and fees, regulations of the Ministry of Finance of Russia, other executive authorities, analytical notes and statistical data, information for higher authorities, etc.;

availability of electronic communication channels, which are used to transfer electronic documents between tax authorities and taxpayers.

Electronic communication channels can be considered as a component of the term "telecommunication networks", which include technological systems that ensure the transmission of data and other types of documentary messages, including the exchange of information between computers, sound and other types of broadcasting<4>.

<4>See: art. 2 of the Federal Law of February 16, 1995 "On Communications" // Collection of Legislation of the Russian Federation. 2003. N 28. Art. 2895.

In accordance with the Federal Law of January 10, 2002 "On Electronic Digital Signature"<5>an electronic document is a document in which information is presented in electronic digital form, an electronic digital signature (EDS) is an element of an electronic document designed to protect this electronic document from forgery, obtained as a result of cryptographic transformation of information using the private key of an electronic digital signature and allowing to identify the owner of the signature key certificate, as well as to establish the absence of information distortion in the electronic document.

<5>See: Collection of Legislation of the Russian Federation. 2002. N 2. Art. 127.

The full use of electronic documents in the workflow both in the system of tax authorities and in relations with taxpayers became possible with the adoption of the Federal Law of January 10, 2002 "On Electronic Digital Signature" and was developed in the legal documents of the Federal Tax Service.

Centralized data processing in the system of tax authorities has a positive effect on the following areas of work:

when performing a fiscal function;
when implementing tax control measures;
when carrying out information and explanatory work with taxpayers, including through the introduction of new information technologies;
while minimizing both material and human resources when processing large flows of information, increasing its reliability, reducing the routine work of tax authorities;
when creating a single information space of the tax authorities of the Russian Federation by creating an additional inter-regional level in the information model of the tax authorities;
when creating additional prerequisites for optimizing the structure of tax authorities due to their specialization and functional organization.

Centralized data processing should create an array of complete information about the economic activities of taxpayers, an electronic passport of the taxpayer, i.e. ensure the solution of current problems of tax control.

Thus, the development of centralized data processing in the system of tax authorities of the Russian Federation should become a platform for the modernization of the entire system of activities of tax authorities.

Further introduction of centralized data processing technology into the activities of tax authorities should be accompanied by the solution of legal issues.

Therefore, in legal terms, it is necessary to remove the obstacle to the flow of information directly to specialized inspectorates for centralized data processing, bypassing the territorial tax authorities. Dual accounting, in the inspection of the Federal Tax Service of Russia and the IRI for the data center, will ensure, without significant changes in tax legislation, the redirection of information flows and the processing of information in a centralized way, which will allow you to quickly make individual decisions regarding these taxpayers.

To resolve this issue, it is necessary to develop a regulation of the Federal Tax Service of Russia on information services for MRI inspections for data centers, as well as a procedure for providing access to information resources of MRI for data centers by both tax authorities and third-party organizations, to provide the right to use graphic images of the head’s signature and seal of the tax authority on a centralized processing data approved by the Federal Tax Service of Russia, amend tax code Russian Federation in terms of the mandatory submission by taxpayers to the tax authorities of tax declarations (reporting) in electronic form via telecommunication channels.

Tax returns and reporting must be prepared by the taxpayers themselves using specialized software provided by the tax authorities. Electronic reporting has a number of advantages for both taxpayers and tax authorities, as:

the program with which electronic reporting is generated allows you to control the correctness of filling out the sent documents;
documents can be sent to the tax authorities on any day of the week and at any time of the day; within a few days, you can reconcile payments with the inspection; in addition, it saves taxpayers from wasting time in queues on peak days for the submission of tax returns and reports, and employees of inspections of the Federal Tax Service of Russia from the most time-consuming operation: entering tax reports into an automated information system.

The use of modern information technologies by the tax authorities also requires the protection of information received by the tax authorities, namely, ensuring information security.

Therefore, one of the most important tasks in the field of introduction and use of modern information technologies is the creation of organizational and technical methods for protecting information transmitted via telecommunication channels to the tax authorities from the taxpayer in order to protect it from loss or disclosure.

Summarizing the above, we can conclude that information support for the activities of tax authorities in the framework of the development and implementation of modern information technologies depends on the improvement of tax legislation in the direction of fixing in legal acts the functions and powers of tax authorities in the field of accumulation, analytical processing and dissemination of information, information bases data, means of telecommunications. The organizational development of the activities of the tax authorities should be directed to the further development of the model of specialized tax authorities, which will develop the conditions for the large-scale introduction of electronic document management. Within the structure of the tax authorities, the introduction and use of modern information technologies should inevitably lead to an increase in the efficiency of the work of officials of the tax authorities, which will directly affect the collection of taxes, reduce the size of budget losses associated with taxpayers evading their tax obligations.