State tax control strategies: theoretical aspects

Abstract

The aim of this article is justification for the benefits of tax control in modern conditions of society development, based simultaneously on coercion, service, credibility and partnership. The study is descriptive in nature and includes econometric estimates, based on empirical data. Institutional and delictual approach is used along with methods of data processing and analysis. The source of data was survey results of 1600 respondents from 153 municipalities of Russia as well as State statistical authorities of Russia data and the World Bank data. This article considers theoretical basis for existent strategies of tax control, tax compliance. The specifics and benefits for the integrated strategy, moral factors involved, are being revealed. It is focused on state tax risks management based on partnership relations. The results have showed close relationship between tax morale and shadow economy level as indicator for tax compliance (based on correlation, regression), which is confirmed by priority and potential of the proposed strategy. The main tools for forming of partnership relationships in tax matters are proposed. The efficiency of this strategy is shown comparing gains and losses.