Администрирование налога на доходы физических лиц: практика, проблемы и перспективы.

Abstract

This article is devoted to the problem of the tax administration, arising in the calculation, withholding and transfering of the personal income tax by the tax payee. The taxable period for the tax on individual income is a calendar year and the quarterly reports does not provide. The tax department is unable to use the cameral tax audit for the control of timeliness amounts of the tax on individual income which are transfer to the budget by the employer as well as the accurateness of tax calculation and withholding. Monitoring of payments to the budget amounts withheld is possible only within the framework of a field tax audit of the organization. According to the authors, such tax administration of personal income tax does not justify its costs, and the tax payment in fact are postponing to a later date. The absence of intermediate control allows individual tax payee to use this amount of tax on personal income as a borrowing for the refill of the operating assets. The authors proposed and proved the effective replacement of field tax audit by the cameral tax audit and also the tax reports, which are simplify the tax administration system.