Tax authorities are what? Responsibilities, activities

The state is a holistic mechanism, the main engine of which are 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 predominant position. But initially people united in small social structures that functioned on the basis of kinship and common goals. Later, such public groups became ineffective, because the number of people participating in them has increased steadily. The bottom line is that the control and coordination of a huge human flow can only be carried out within the framework of large associations, which have become states. However, each country is not only a set of people. Its functioning also requires certain resources, the main of which are economic. The financial reserve of any state is replenished thanks to its population. In this matter, the Russian Federation is not an exception to the rules. Its stability depends on the taxes that the population pays without fail. But not these special payments, but the activity of bodies that deal with their direct collection, are of greater interest.

What are taxes?

As mentioned earlier, the state functions on the basis of the resource base. One of the sources of its filling is taxes. In general, this category has a complex character. It describes two phenomena. First, the tax is a mandatory payment that is levied by the state from 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 a form of specific activity, in which special state bodies forcibly collect money directly from society. Of course, there are other definitions of the category. 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, this is the responsibility of specialized bodies. 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 conditioned by the necessity of compulsory collection of money from individuals and legal entities for the stable functioning of the RF. The system of tax authorities is centralized and indivisible. In its composition there are several executive bodies that control the sphere of replenishment of the budget through taxes and fees.

Structure of tax authorities

Considering the fact that the tax authorities are executive agencies, 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 sphere of control and coordination of the financial flows 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 departments directly related to it. In its work, the Federal Tax Service is an independent agency whose partial coordination is carried out by the Ministry of Finance.

Basic statements about the Federal Tax Service

To date, the Federal Tax Service is an authorized executive body in the Russian Federation that collects mandatory payments. It is structurally subordinated to the Ministry of Finance of Russia. To implement the main tasks, the FTS is divided into a whole system of bodies that function throughout the territory of the Russian Federation. It should also be noted that the tax service in its work closely interacts with other executive authorities. The activity of the Federal Tax Service is carried out within certain limits, which are established by legislative and other normative acts that regulate the tax authorities. This allows us to observe the principle of legality and democracy in the process of implementing public tasks.

Legal regulation 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 for today consists of the following official documents, namely:

• The Constitution of the Russian Federation.
• Tax code.
• Decree of the Government of the Russian Federation "On approval of the Regulations on the Federal Tax Service".
• Departmental IPA services, for example, orders.

Such a legal basis makes it possible for the FTS to fulfill its key tasks as quickly and efficiently as possible. It should be noted that in the submitted normative 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.

The activities of tax authorities are key areas

Any state body is created to achieve any goals. This subsequently becomes a key factor on the basis of which the formation of the activities of all departments without exception is taking place. The Federal Tax Service in this case is not an exception to the rules. It has a number of interrelated tasks, the implementation of which is a primary goal. To date, there are several main areas of the FTS.

1. First of all, the tax service monitors the implementation of legislation in the field of collecting taxes and fees. In fact, the body is the key executor of compulsory collection of mandatory payments.
2. Another important activity of the Federal Tax Service is the development and implementation of a policy that ensures prompt and efficient receipt of funds to the state budget.
3. The third main goal of the body can be called financial control, carried out within its competence.

Thus, the activities of tax authorities are purposeful and normatively conditioned. The functions of the Federal Tax Service are topical and, most importantly, very real in view of the current state of affairs 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 vested in the Federal Tax Service?

The normative acts presented earlier make it possible to analyze not only the main lines of activity, but also the exclusive opportunities that the tax authorities possess. This allows us to fully understand all aspects of the work of the state department without exception. It should be noted that the FNS has the following powers, namely:

• Supervision and control in the field of compulsory 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 simplification of accounting;
• Informing taxpayers about existing and newly introduced taxes and fees;
• Collection of mandatory official payments;
• Periodic inspections of the activities of persons of legal, physical and economic subjects;
• Creation of special settlement forms for taxes and fees, etc.

The bodies of the Federal Tax Service may also require documents, information necessary for carrying out any supervisory measures, and also to clarify to the subjects of their activities their rights, duties, etc.

Obligations of tax authorities

The legal regime of any department is complex. If you take into account specifically the Federal Tax Service, then in addition to the powers the body has certain responsibilities. According to the provisions of special regulations, tax authorities are required to:

• To carry out its activities under the laws of Russia;
• To monitor the implementation of legislation adopted in the field of taxes and fees;
• To keep special records of individuals and legal entities;
• To obey in some matters of its activity the Ministry of Finance of Russia;
• To observe in its activity the principle of tax secrecy, and so on.

It should be noted that other obligations may be imposed on the tax authorities. Their execution is a necessary part of the work of the Federal Tax Service. The agency's ignoring of its obligations entails responsibility of the tax authorities.

FNS - subject of control

It should be noted that accounting of taxes in the tax authorities is not the only task of such departments, as already mentioned earlier. An important manifestation of the work of the Federal Tax Service is the control of its own structure. That is, the body makes the actual organization of its units for more effective and efficient achievement of the developed goals.

Conclusion

So, we found out that the Federal Tax Service and the Ministry of Finance are the key tax authorities in Russia. To date, their activities are quite effective. But this fact is not a reason for stopping the development of these organs.