Information system of tax administration and its analytical potential on the example of the joint stock company "Elkon mining and metallurgical works"

Abstract

The need to assess the effectiveness of tax administration exists in all countries. At present, there is no unified methodology for assessing the quality of the control work of tax authorities in Russia. The absence of a methodologically verified assessment approved at the level of the Federal Tax Service of Russia does not allow for an objective comparison of the results of the control work of inspections in order to find new techniques and methods for conducting control measures and improving the activities of tax inspections as a whole. The proposed tax administration information system and its analytical potential on the example of the Elkon Mining and Metallurgical Plant joint-stock company, harmoniously combining the interests of working citizens, owners and the state, make it possible, at quite achievable growth rates of gross domestic product (enterprise revenue) by 3% per year to ensure the growth of wages of employees to double increase contributions to the development fund by 1.96 times over 5 years, in which, first of all, the owners of enterprises and the entire workforce are interested, since this ensures the growth of their income and the possibility of constant modernization and renewal of technological equipment and release of new competitive products. To increase contributions to the Pension Fund of the Russian Federation and FFOMS and receipts from income tax, income tax and VAT for 5 years by 20%, and for 10 years by 68%, which will allow the territorial authorities to solve many social problems.