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Developing the partnership relations in taxation as a condition for taxable capacity-building

Vol. 25, Iss. 8, AUGUST 2019

Received: 18 March 2019

Received in revised form: 3 July 2019

Accepted: 17 July 2019

Available online: 30 August 2019

Subject Heading: FISCAL SYSTEM

JEL Classification: E62, G32, H30, H32, L29

Pages: 1835–1848

Alekhin S.N. Committee for Economic Development, Entrepreneurship and Environmental Protection, Public Chamber of Tula Oblast, Tula, Russian Federation

ORCID id: not available

Levacheva D.А. Department of Federal Tax Service of Russia for Tula Oblast, Tula, Russian Federation

ORCID id: not available

Subject The article addresses partnership relations in taxation as a driver of tax administration efficiency and taxable capacity development.
Objectives We identify opportunities for building taxable capacity through the improvement of tax administration based on partnership relations in taxation, with the use of coordinated response measures to support taxpayers in challenging economic situations.
Methods We employ methods of systems analysis and dynamic modeling.
Results The paper considers partnership relations of taxpayers and tax authorities. It offers a modified scheme of tax administration, which enables to regulate the actions of partners when making informed decisions on the choice of tax response regime, i.e. implementation of control measures and action plan for debt recovery. We specify requirements to taxpayer partners and systematize criteria of their good faith, which determine the applicability of an individualized approach within the framework of the partnership.
Conclusions At present, the tax legislation does not provide for the application of an individualized approach that considers real possibilities of taxpayer survival in problematic situations. This may lead to unjustified losses of taxable capacity. Mitigation of tax response measures (both in terms of period of application and composition) is possible only if taxpayers comply with requirements of good faith in the course of partnership in taxation. It will help support taxpayers in difficult situations, maintain and develop taxable capacity.

Keywords: tax authorities, tax administration, taxpayer, business risk, taxable capacity


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