Tax Administration: Interaction of Tax Authorities and other Public Authorities in the Field of Updating Taxpayers' Data


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The purpose of this article is to increase the efficiency of interaction between the Federal Tax Service and public authorities in the Russian Federation in order to update the data of property tax payers. The lack of up-to-date taxpayer data leads to a shortage of billions of rubles annually by the state, whereas with the organization of effective interaction between the Federal Tax Service and public authorities involved in the process of calculating and collecting property taxes, tax collection could be increased, which determines the relevance of the research topic. In modern conditions, an urgent problem is the presence of a significant number of real estate objects that are not involved in tax turnover due to the fact that the state does not have reliable information about the rightholders of such objects.

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作者简介

Rita Toria

Russian Presidential Academy of National Economy and Public Administration

编辑信件的主要联系方式.
Email: rtoria@yandex.ru
SPIN 代码: 1699-3451
Scopus 作者 ID: 453281

Dr. Sci. (Law), Professor of the Department of State and Legal Disciplines of the Higher School of Jurisprudence of the IGSiU

俄罗斯联邦, Moscow

参考

  1. The Constitution of the Russian Federation. Collection of Legislation of the Russian Federation, 2014, No. 31, Article 4398.
  2. Code of Administrative Procedure of the Russian Federation, Article 218 (Part 1).
  3. Federal Law No. 207-FZ dated 07/22/2024 «On Amendments to the Federal Law on State Registration of Real Estate and Invalidation of Certain Provisions of Legislative Acts of the Russian Federation». Collection of Legislation of the Russian Federation, 2024, No. 31, Article 4467.
  4. Federal Law No. 518-FZ dated 12/30/2020 «On Amendments to Certain Legislative Acts of the Russian Federation». Collection of Legislation of the Russian Federation, 2021, No. 1 (Part I), Article 57.
  5. Federal Law No. 122-FZ dated July 21, 1997 «On State Registration of Rights to Immovable Property and Transactions with it.» Collection of Legislation of the Russian Federation, 1997, No. 30, art. 3594.
  6. Decree of the Government of the Russian Federation dated 06/01/2009 No. 457 «On the Federal Service for State Registration, Cadastre and Cartography» (together with the «Regulations on the Federal Service for State Registration, Cadastre and Cartography»). Collection of Legislation of the Russian Federation, 2009, No. 25, Article 3052.
  7. Decree of the Government of the Russian Federation No. 457. Item 5.26. Regulations on the Federal Service for State Registration, Cadastre and Cartography.
  8. Decree of the Government of the Russian Federation dated 02/08/2024 No. 138 «On Amendments to Certain Acts of the Government of the Russian Federation» (Collection of Legislation of the Russian Federation, 02/12/2024, No. 7, art. 978).
  9. Order of the Ministry of Justice of Russia dated November 26, 2008 No. 275 «On approval of the Procedure for determining the number of positions of notaries in the notary District». Bulletin of Regulatory Acts of Federal Executive Authorities, 2008, No. 5.
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