скачать PDF
Authors : 1. Zamir S. Yakupov,
PhD (Economics), Associate Professor
Institute of Economics, Management and Law (Kazan), Russia
Theoretical issues and practical aspects of tax mechanisms of corruption counteraction
Objective: to view the existing and new mechanisms of corruption counteraction in the sphere of tax control.
Methods: logical and statistical method, deduction and induction, scientific abstraction.
Results: basing on the analysis of institutions of corruption and tax control, represented in the works of the Russian and foreign specialists, the author grounds the provision that successful corruption counteraction can be achieved only by mutual efforts of state and non-state controlling bodies within the frameworks of state-private partnership.
Scientific novelty: Basing on the provision that the actual corruption counteraction is possible only with the participation of institutions and organizations of civil society, the author proposes ways of improving tax control connecting the advantages of state tax control and possibilities of non-state controlling bodies. For the first time the model of tax control institution participation in corruption counteraction is proposed.
Practical value: possibility to increase the efficiency of tax mechanism of corruption counteraction by attracting auditor and consulting organizations to tax control.
Keywords :
Corruption; Tax avoidance; Tax control; Tax audit; State-private partnership in corruption counteraction; State bureaucracy; Economic theory of crime; Bribe giving; Bribe taking; Criminal liability; Administrative liability
Bibliography :
1. ES ezhegodno teryaet okolo 1 trln evro iz-za neuplaty nalogov (EU annually loses about 1 bln euros because of tax avoidance), available at: http://mediaua.com.ua/detail/90667 (accessed: 05.11.2014)
2. Sharov, A. Ni dat', ni vzyat'. Genprokuratura nachala novoe nastuplenie na korrumpirovannykh chinovnikov (Not giving, not taking, Prosecutor General’s Office starts a new attack on corrupted officials). Rossiiskaya gazeta, 2006, no. 4215.
3. http://www.nobeliat.ru/laureat.php?id=422 (accessed: 05.11.2014)
4. Bekker, G. Prestuplenie i nakazanie: ekonomicheskii podkhod (Crime and punishment: economic approach). Istoki, 2000, issue 4.
5. Becker, G.S. A theory of the allocation of time. The Economic journal, 1965, vol. 80, pp. 493–517.
6. Polterovich, V.M. Faktory korruptsii (Factors of corruption). Ekonomika i matematicheskie metody, 1998, vol. 34, issue 3, pp. 30–39.
7. Radaev, V.V. Korruptsiya i formirovanie rossiiskikh rynkov: otnosheniya chinovnikov i predprinimatelei (Corruption and formation of the Russian markets: relations of officials and entrepreneurs). Mir Rossii, 1998, vol. 8, no. 3, pp. 57–90.
8. Satarov, G.A., Levin, M.I., Tsirik, M.L. Rossiya i korruptsiya: kto kogo? (Russia and corruption: which is going to win?). Rossiiskaya gazeta, 1998, no. 32–33, pp. 4.
9. Satarov, G.A. Korruptsiya v Rossii (Corruption in Russia). Yuridicheskii mir, 2004, no. 4, pp. 5–12.
10. Satarov, G., Golovshchinskii, K. Administrativnaya reforma i protivodeistvie korruptsii (Administrative reform and corruption counteraction). Otechestvennye zapiski, 2004, no. 2, pp. 295–312.
11. Petchenko, V.A., Satarov, G.A. Korruptsiya na vyborakh kak birzha resursov (Corruption at elections as a stock of resources). Sledovatel', 2008, no. 1, pp. 27–31.
12. Kuz'minov, Ya. Govorim – vlast', podrazumevaem – korruptsiya (We say – power, we mean - corruption). Moskovskie novosti, 1999, no. 45, pp. 10.
13. Latov, Yu.V. Ekonomika vne zakona. Ocherki po teorii i istorii tenevoi ekonomiki (Economics out of law. Sketches on the theory and history of shadow economy). Moscow: MONF, 2001, 284 p.
14. Latov, Yu.V. Glas naroda o problemakh korruptsii: zakonomernoe i paradoksal'noe (Voice of the people about the problems of corruption: laws and paradoxical ). TERRA ECONOMICUS, 2008, no. 2, vol. 6, pp. 123–138.
15. Latov, Yu.V. Zarubezhnyi opyt protivodeistviya korruptsii v politsii (Foreign experience of corruption counteraction in police). TERRA ECONOMICUS, 2013, no. 2, vol. 11, pp. 16–24.
16. Latov, Yu.V. Korruptsiya: prichiny, ekonomicheskie posledstviya i vliyaniya na razvitie obshchestva (Corruption: causes, economic consequences and impacts on society development). Sledovatel', 2014, no. 2, pp. 38–41.
17. Belinskii, V.V., Magomedov, A.A., Chirkov, D.K. Antikorruptsionnaya ekspertiza federal'nykh zakonov i normativnykh pravovykh aktov kak pravovoi mekhanizm protivodeistviya korruptsii (Anticorruption expertise of federal laws and normative legal acts as a legal mechanism of corruption counteraction). Vestnik Akademii ekonomicheskoi bezopasnosti MVD Rossii, 2010, no. 12, pp. 54–58.
18. Kampos, E., Pradkhan, S. Mnogolikaya korruptsiya. Vyyavlenie uyazvimykh mest na urovne sektorov ekonomiki i gosudarstvennogo upravleniya (Multi-faced corruption. Revealing the vulnerable positions at the sectoral level of economics and state administartion). Moscow: Al'pina Pablisher, 2010, 552 p.
19. Kabanov, P.A., Raikov, G.I., Chirkov, D.K. Politicheskaya korruptsiya v usloviyakh reformirovaniya rossiiskoi gosudarstvennosti na rubezhe vekov (Political corruption under the Russian statehood reforming at the verge of centuries). Moscow: Druzhba narodov, 2008, 224 p.
20. Tambovtsev, V.L. Ekonomicheskaya teoriya kontrol'no-nadzornoi deyatel'nosti gosudarstva (Economic theory of the cotrolling-monitoring activity of the state). Voprosy ekonomiki, 2004, no. 4, pp. 4–34.
21. Akimov, N.V. Korruptsiya v Rossii: istoriya i sovremennost' (Corruption in Russia: history and modern condition). Yuridicheskii mir, 2008, no. 12, pp. 78–80.
22. Bocharnikov, I.V. Zarubezhnyi opyt protivodeistviya korruptsii (Foreign experience of corruption counteraction). Gosudarstvennaya vlast' i mestnoe samoupravlenie, 2008, no. 9, pp. 16–23.
23. Andrianov, V. D. Byurokratiya, korruptsiya i effektivnost' gosudarstvennogo upravleniya. Istoriya i sovremennost' (Bureaucracy, corruption and efficiency of state administration. History and modern condition). Moscow: Volters Kluver, 2011, 278 p.
24. Senchagov, V.K. Formirovanie natsional'noi finansovoi strategii Rossii: put' k pod"emu i blagosostoyaniyu (Forming the national financial strategy of Russia: way to growth and welfare). Moscow: Delo, 2004, 416 p.
25. Stepashin, S.V. Gosudarstvennyi finansovyi kontrol' v protivodeistvii korruptsii (State financial control in corruption counteraction). Zhurnal rossiiskogo prava, 2012, no. 7, pp. 15–17.
26. Mikhalko, E.R., Terzidi, A.V. Protivodeistvie ugrozam ekonomicheskoi bezopasnosti Rossii: korruptsiya i nalogovye prestupleniya (Counteraction to the threats of economic safety of Russia: corruption and tax crimes). "Chernye dyry" v Rossiiskom zakonodatel'stve, 2010, no. 5, pp. 135–139.
27. Vikulov, P.V., Ivanov, P.I., Lobanov, M.A., Rebrov, A.A., i dr. Bor'ba s nalogovoi i korruptsionnoi prestupnost'yu. Voprosy teorii i praktiki (Struggle against tax and corruptioncrimes. Issues of theory and practice). Moscow: Yuniti-Dana, 2011, 383 p.
28. Stiglits, Dzh.Yu. Ekonomika gosudarstvennogo sektora (Economics of state sector). Moscow: INFRA-M, 1997, 720 p.
29. Gorskii, I.V. Nalogovaya politika Rossii: problemy i perspektivy (Tax policy of Russia: problems and prospects). Moscow: Finansy i statistika, 2003, 288 p.
30. Osnovnye pokazateli rynka auditorskikh uslug v rossiiskoi federatsii v 2013 g. (Main indicators of audit services market in the Russian Federation in 2013), available at: http://www.minfin.ru/common/gen_html/index.php?id=21569&fld=HTML_MAIN (accessed: 05.11.2014)
Citation :
Yakupov Z.S. Theoretical issues and practical aspects of tax mechanisms of corruption counteraction, Actual Problems of Economics and Law, 2014, No. 4 (32), pp. 90–96.
Type of article : The scientific article
Date of receipt of the article :
30.10.2014
Date of adoption of the print :
05.12.2014
Date of online accommodation :
20.12.2014
