Types of information used by tax authorities. Organization and methodology of tax audits. Information flows of tax authorities

Zaguzov Georgy Valerievich, applicant for the Department of Financial and Administrative Law of the All-Russian State Academy of the Ministry of Finance Russian Federation.

A characteristic feature of the modern period of development Russian state is the intensive transformation of the information sphere.

It is due not only to the widespread introduction into life of modern means of communication, computer technology, and telecommunication systems, but also to the ongoing political and socio-economic transformations of Russia<1>.

<1>See: Kopylov V.A. Information law. M., 1997. P. 12.

Currently, during the transition of society to the post-industrial stage of development under the influence of modern information technologies on all spheres of life of society, its political and economic systems, informatization becomes an independent factor in the development of social relations.

Currently in developed countries various government programs, whose main task is the development of electronic government.

Russia is also creating conditions for the formation of public administration based on the large-scale use of modern information technologies<2>.

<2>See: Serikov S. Electronic public administration- state, prospects, problems // Storage News. 2003. N 4.

Activity tax authorities to perform fiscal and control functions involves the introduction and use of modern information technologies.

In the legal literature and in legal acts, the concept of “modern information technologies” is often used, by which they usually understand a set of technical, software, mathematical, organizational, legal means, human resources and methods, combined into a single technological complex that ensures targeted collection, processing, storage, transmission and issuance of information necessary in any area of ​​society<3>.

<3>See: Kulinko M.V. Theoretical basis use of modern information technologies and support information security in internal affairs bodies (legal and organizational aspects): Author's abstract. dis. ...cand. legal Sci. M., 2002.

Fiscal and control activities of tax authorities are impossible without information support, as it requires processing enormous amounts of information.

And the information processed by tax authorities has certain features, which include:

• in the regulation by special normative legal acts of the system of collection, processing, storage, transmission, and issuance of information;
• in compliance with certain deadlines for processing information in the system of tax authorities;
• in the logical and legal processing of incoming and outgoing information, taking into account the requirements of current regulations of the Federal Tax Service of Russia.

Therefore, further improvement of the activities of tax authorities should be associated with the introduction of electronic document management as part of the system of modern information technologies.

To do this, it is necessary to continue creating a modern information system in the tax authorities system that meets the requirements current legislation and improving the performance of tax officials.

In this connection, the basis for the information activities of tax authorities should be the technology of centralized data processing.

Centralized data processing by tax authorities should be based on:

1. use and improvement by tax authorities of an automated information system (AIS) for information processing. The automated information system performs the functions of a unified complex for collecting, storing, processing and distributing data used in the activities of tax authorities in the following key processes: accounting, control and processing tax returns and reporting; recording information about taxpayers received from external sources; control over the payment of taxes and fees; registration legal entities And individual entrepreneurs and taxpayer accounting; information interaction with taxpayers; identification of violations of legislation on taxes and fees; debt management; management of sanctions and penalties;
2. information resources of tax authorities. Information resources are understood as individual documents and individual arrays of documents in information systems (libraries, archives, funds, data banks, other information systems).

The main information resources should include:

• information about taxpayers, fee payers, tax agents: Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs, Unified State Register of Taxpayers, an identification number taxpayer, income statement, acts of verification of payment of taxes and fees, amounts of arrears on taxes and fees, data on fines imposed;
• information from federal executive authorities: information on meetings of the Government and the State Duma on taxation issues and organization of work of tax authorities;
• operational accounting information: register of payment receipts, acts of reconciliation of settlements with taxpayers, acts of settlements on budget accounts, conclusions, collection orders;
• results information tax audits: reports and calculations on taxes and fees, distribution of additional accrued amounts, certificates of submission of declarations, acts of on-site tax audits and decisions on them;
• operational and legal information: statements of claim V judiciary, protocols and decisions on cases of administrative offenses, protocols and orders on the suspension of transactions on taxpayers' accounts in credit institutions;
• information coming from banks: lists of debtors who have not fulfilled their obligations to repay loans, a register of debt collection writs of execution, information about legal entities opening bank accounts, etc.;
• information necessary for organizing the work of tax authorities: legislation on taxes and fees, regulations of the Ministry of Finance of Russia, other executive authorities, analytical notes and statistical data, information for higher authorities, etc.;

1. availability of electronic communication channels through which transmission is carried out electronic documents between tax authorities and taxpayers.

Electronic communication channels can be considered as a component of the term “telecommunication networks”, which include technological systems that provide the transmission of data and other types of documentary messages, including the exchange of information between computers, sound and other types of broadcasting<4>.

<4>See: art. 2 of the Federal Law of February 16, 1995 “On Communications” // Collection of legislation of the Russian Federation. 2003. N 28. Art. 2895.

In accordance with the Federal Law of January 10, 2002 "On Electronic Digital Signature"<5>an electronic document is a document in which information is presented in electronic digital form, an electronic digital signature (EDS) is a requisite of an electronic document intended to protect this electronic document from forgery, obtained as a result of cryptographic transformation of information using the private key of an electronic digital signature and allowing to identify the owner of the signature key certificate, as well as to establish the absence of distortion of information in the electronic document.

<5>See: Collection of legislation of the Russian Federation. 2002. N 2. Art. 127.

The full use of electronic documents in document flow both in the system of tax authorities and in relationships with taxpayers became possible with the adoption of the Federal Law of January 10, 2002 “On Electronic Digital Signature” and was developed in legal documents Federal tax service.

Centralized data processing in the tax authorities system has a positive effect on the following areas of work:

• when performing fiscal functions;
• when implementing activities tax control;
• when carrying out outreach work with taxpayers, including through the introduction of new information technologies;
• while minimizing both material and human resources when processing large flows of information, increasing its reliability, reducing the routine work of tax officials;
• when creating a unified information space for the tax authorities of the Russian Federation by creating an additional interregional level in the information model of the tax authorities;
• when creating additional prerequisites for optimizing the structure of tax authorities due to their specialization and functional organization.

Centralized data processing should create an array complete information on the economic activities of taxpayers, electronic passport of the taxpayer, i.e. provide solutions to current tax control problems.

Thus, the development of centralized data processing in the system of tax authorities of the Russian Federation should become a platform for modernizing the entire system of activities of tax authorities.

The further introduction of centralized data processing technology into the activities of tax authorities should be accompanied by the resolution of legal issues.

Therefore, in legal terms, it is necessary to eliminate the obstacle to the receipt of information directly to specialized inspectorates for centralized data processing, bypassing the territorial tax authorities. Double accounting, in the inspection of the Federal Tax Service of Russia and the MRI for the data center, will be ensured without significant changes tax legislation redirection of information flows and processing of information in a centralized way, which will allow promptly making individual decisions regarding taxpayer data.

To resolve this issue, it is necessary to develop regulations of the Federal Tax Service of Russia for information services for IRI data center inspections, as well as a procedure for providing access to IRI data center information resources both by tax authorities and third-party organizations, to provide the right to use graphic images of the signature of the head and the seal of the tax authority in a centralized manner. processing of data approved by the Federal Tax Service of Russia, amend the Tax Code of the Russian Federation regarding the mandatory submission by taxpayers of tax returns (reports) to the tax authorities in in electronic format via telecommunication channels.

Tax returns and reporting must be prepared by taxpayers themselves using specialized software provided by the tax authorities. Submitting reports electronically has a number of advantages for both taxpayers and tax authorities, since:

• program that is used to create electronic reporting, allows you to check the correctness of filling out the sent documents;
• documents can be sent to the tax authorities any day of the week and any time of the day; within a few days you can reconcile payments with the inspectorate; In addition, it saves taxpayers from wasting time in line on peak days for submitting tax returns and reporting, and employees of the Federal Tax Service of Russia inspectorates from the most labor-intensive operation: entering tax reporting into an automated information system.

The use of modern information technologies by tax authorities also requires the protection of information received by tax authorities, namely, ensuring information security.

Therefore, one of the most important tasks in the field of implementation and use of modern information technologies is the creation of organizational and technical methods protection of information transmitted via telecommunication channels to the tax authorities from the taxpayer, in order to protect it from loss or disclosure.

To summarize the above, we can conclude that information support for the activities of tax authorities within the framework of the development and implementation of modern information technologies depends on the improvement of tax legislation in the direction of consolidating in legal acts the functions and powers of tax authorities in the field of accumulation, analytical processing and dissemination of information, information bases data, telecommunications. The organizational development of the activities of tax authorities should be aimed at the further development of the model of specialized tax authorities, which will develop the conditions for the large-scale implementation of electronic document management. Within the structure of the tax authorities, the introduction and use of modern information technologies should inevitably lead to an increase in the efficiency of the work of tax officials, which will directly affect the collection of taxes, reducing the amount of budget losses associated with the evasion of taxpayers from fulfilling their tax obligations.

(Aperyan K.) (“ Financial right", 2011, N 4)

LEGAL STATUS OF INFORMATION USED IN TAX RELATIONS<*>

K. APERYAN

——————————— <*>Aperyan K. Legal status of information used in tax-law relations.

Aperyan Karen, graduate student of the All-Russian State Tax Academy of the Ministry of Finance of Russia.

Information plays special role in tax legal relations. Its main purpose is to serve the purposes of timely and complete receipt of taxes and fees to the state. The author of the article analyzes and determines the status of information used in tax legal relations.

Key words: information, taxes, taxpayers, legal relations, confidentiality, public availability, secrecy, protection, restrictions, access.

Information plays a special role in tax-law relations. Its main purpose is to serve the purposes of timely and complete receipt of taxes and charges by the state. The author of the article makes analysis and determines the status of information used in tax-law relations.

Key words: information, taxes, tax-payers, legal relations, confidentiality, general availability, secret, protection, limitations, access.

The legislation of the Russian Federation establishes types of information depending on its content or owner. Article 5 of the Law “On Information...” defines the status of types of information: information can be freely used by any person and transferred by one person to another person, unless federal laws establish restrictions on access to information or other requirements for the procedure for its provision or distribution. Information, depending on the category of access to it, is divided into publicly available information, as well as information to which access is limited by federal laws (restricted information). Depending on the order of provision or distribution, information is divided into: freely disseminated; provided by agreement of the persons participating in the relevant relationship; information that, in accordance with federal laws, is subject to mandatory provision or distribution; information the distribution of which is restricted or prohibited in the Russian Federation. Tax authorities, carrying out tax administration, process large volumes of information. This is due to the growing number of taxpayers, as well as the growing volume of information received from various bodies and organizations. Information used by tax authorities has a strictly defined access regime and, accordingly, is divided into: - publicly available; — information that has limited access by law; — service information; - confidential, access to which cannot be obtained by law. The main source of publicly available information is: the Constitution of the Russian Federation, federal laws of the Russian Federation, including the Tax Code of the Russian Federation, laws of the constituent entities of the Russian Federation, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, publicly available departmental acts, etc. By virtue of their official powers, within the meaning and content of the Law on Tax Authorities, Art. Art. 31, 32, 83, 84, 93, 93.1 and others of the Tax Code of the Russian Federation, tax authorities have the right to: - receive information from individuals and organizations; — collection, processing, analysis of information received from individuals, organizations, as well as received from external sources and on our own; — maintaining registers and databases as paper media, and in electronic form; — archival storage of information collected from various sources; — transmission, distribution, exchange of available information. Federal Law of August 8, 2001 N 129-FZ “On state registration legal entities" (Article 6) stipulates that information contained in the state register is open and publicly available. The exception is: information about the number, the date of issue and the authority that issued the identity document of an individual, contained in state registers. This information can only be provided to government authorities, other government agencies, courts, government agencies off-budget funds in cases and in the manner established by the Government of the Russian Federation. This restriction does not apply when submitting copies of constituent documents of legal entities containing the specified information, as well as information about the place of residence of individual entrepreneurs<1>. At the request of an individual entrepreneur, the registration authority is obliged to provide him with information about the persons who received information about his place of residence. Information about state registration is posted on the official website of the registration authority on the Internet. ———————————<1>Federal Law of August 8, 2001 N 129-FZ “On state registration of legal entities and individual entrepreneurs” (as amended on December 23, 2010) // SZ RF. 2001. N 33 (part I). Art. 3431.

Tax authorities, carrying out tax administration activities, register taxpayers, carry out their accounting, conduct tax audits, during which they collect information, process it, analyze it, and store it. It can be assumed that the information collected by the tax authority is information for official use. She has special mode- mode tax secrecy. According to paragraph 1 of Art. 102 tax secret consists of any information about the taxpayer received by the tax authority, with the exception of information: 1) disclosed by the taxpayer independently or with his consent; 2) about the taxpayer identification number; 3) on violations of the legislation on taxes and fees and penalties for these violations; 4) provided to tax (customs) or law enforcement authorities of other states in accordance with international treaties (agreements), one of the parties to which is the Russian Federation, on mutual cooperation between tax (customs) or law enforcement authorities (in terms of information provided to these authorities); 5) information provided to election commissions in accordance with the election legislation based on the results of checks by the tax authority on the amount and sources of income of the candidate and his spouse, as well as on the property owned by the candidate and his spouse. Information received by the tax authorities that constitutes a tax secret has a special storage and access regime. Tax secrets are not subject to disclosure by tax authorities, their officials and engaged specialists and experts, except for cases provided for by federal law. Loss of documents containing information constituting a tax secret, or illegal collection, as well as disclosure of such information, entails criminal liability. Article 13.14 of the Code of Administrative Offenses of the Russian Federation provides for administrative liability for the disclosure of information with limited access. Article 139 of the Civil Code of the Russian Federation regulated the regime of official and commercial secrets. Currently Art. 139 of the Civil Code of the Russian Federation lost force due to the introduction of Part IV Civil Code RF<2>. Currently, information constituting an official or commercial secret is protected by the methods provided for by Part IV of the Civil Code of the Russian Federation and Federal Law of July 29, 2004 N 98-FZ “On Trade Secrets”<3>. ——————————— <2>Federal Law of December 18, 2006 N 231-FZ “On the introduction into force of part four of the Civil Code of the Russian Federation” // SZ RF. 2006. N 52 (part 1). Art. 5497.<3>See: NW RF. 2004. N 32. Art. 3283.

In accordance with the provisions of Art. 3 of Federal Law N 98-FZ “On Trade Secrets”: “a trade secret is a regime of confidentiality of information that allows its owner, under existing or possible circumstances, to increase income, avoid unjustified expenses, maintain a position in the market for goods, works, services or obtain other commercial benefits "; “information constituting a trade secret (production secret) - information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity in the scientific and technical field, as well as information about the methods of carrying out professional activities that have actual or potential commercial value due to the fact that they are unknown to third parties, to which third parties do not have free access on legally and in respect of which the owner of such information has introduced a trade secret regime.” Access to information constituting a trade secret means familiarization certain persons with such information. Accordingly, the transfer of information constituting a trade secret is the transfer of information constituting a trade secret and recorded on a tangible medium, by its owner to the counterparty on the basis of an agreement to the extent and on the terms provided for by the agreement, including the condition that the counterparty takes measures established by the agreement to protect its confidentiality . Disclosure of information constituting a trade secret is an action or inaction resulting in information constituting a trade secret in any possible form(oral, written, other form, including using technical means) becomes known to third parties without the consent of the owner of such information or contrary to an employment or civil law contract. The right to classify information as information constituting a trade secret and to determine the list and composition of such information belongs to the owner of such information, taking into account the provisions of Federal Law No. 98-FZ “On Trade Secrets”. In accordance with paragraph 4 of Art. 4 information constituting a trade secret, the owner of which is another person, is considered to have been obtained illegally if its receipt was carried out with deliberate overcoming of the measures taken by the owner of the information constituting a trade secret to protect the confidentiality of this information, and also if the person receiving this information knew or had sufficient there are grounds to believe that this information constitutes a trade secret owned by another person, and that the person transferring this information does not have a legal basis for transferring this information. Article 6 of Federal Law No. 98-FZ “On Trade Secrets” regulates the procedure for providing information constituting a trade secret. Confidential information is information that has become known to a notary, lawyer, expert, auditor in connection with the performance of their duties in relation to the taxpayer - an individual or organization, i.e. provided by the taxpayer with the condition of keeping this information secret. According to paragraphs. 13 clause 2 art. 21 of the Tax Code of the Russian Federation, the taxpayer has the right to observe and preserve tax secrets. On the other hand, the duty of the tax authorities is to observe tax secrets and ensure its preservation (clause 8, clause 1, article 32 of the Tax Code of the Russian Federation). When exercising tax control, the collection, storage, use and dissemination of information about the taxpayer (fee payer, tax agent), obtained in violation of the provisions of the Constitution of the Russian Federation, this Code, federal laws, as well as in violation of the principle of security of information constituting the professional secret of other persons, in particular attorney-client secret, audit secret (clause 4 of Article 82 of the Tax Code of the Russian Federation). In accordance with clause 8 of the Decree of the Government of the Russian Federation of February 26, 2004 N 110 “On improving procedures for state registration and registration of legal entities and individual entrepreneurs”<4>“Tax authorities receive documented information for maintaining the register and transfer it to other tax authorities in the manner established for the reception and transfer of confidential information.” ———————————<4>See: NW RF. 2004. N 10. Art. 864.

With regard to information (information) that has a special access regime and is contained in state registers, Decree of the Government of the Russian Federation of November 3, 1994 N 1233 approved the Regulations on the procedure for handling official information of limited distribution in federal bodies executive power<5>. Position determines general order handling documents and other material media containing proprietary information of limited distribution in federal executive authorities, as well as in enterprises, institutions and organizations subordinate to them. ———————————<5>Decree of the Government of the Russian Federation of November 3, 1994 N 1233 “On approval of the Regulations on the procedure for handling official information of limited distribution in federal executive authorities” // SZ RF. 2005. N 30 (part II). Art. 3165.

Official information of limited distribution includes unclassified information relating to the activities of organizations, restrictions on the distribution of which are dictated by official needs.<6>. Documents (if necessary, and their projects) containing proprietary information of limited distribution are marked “For official use.” The head of the federal executive body, within his competence, determines: ———————————<6>Right there. Articles 1.2 - 1.5.

— categories of officials authorized to classify official information as restricted distribution; — the procedure for transferring restricted official information to other bodies and organizations; — organizing the protection of proprietary information of limited distribution. Summarizing the study of the legal status of information used by tax authorities, it should be noted that tax authorities, by virtue of their competence, have a large amount of information about taxpayers - individuals and organizations. Information has a strictly defined access regime and, accordingly, is divided into: - generally available, or public, i.e. information available to all participants in tax legal relations; - information that has special or limited access by force of law; — official information, i.e. information received by tax authorities in connection with tax administration; - confidential, which cannot be accessed by law. Proprietary information and confidential information have a special status - the status of a tax secret and (or) a commercial (industrial) secret.

List of used literature

1. Constitution of the Russian Federation. 2. Tax Code of the Russian Federation. Part one // NW RF. 1998. N 31. Art. 3824. 3. Civil Code of the Russian Federation. Part four // Northern Territory of the Russian Federation. 2006. N 52 (part 1). Art. 5496. 4. Federal Law of July 27, 2006 N 149-FZ “On information, information technologies and information protection” // SZ RF. 2006. Art. 3448. 5. Federal Law of August 8, 2001 N 129-FZ “On state registration of legal entities and individual entrepreneurs” (as amended on December 23, 2010) // SZ RF. 2001. N 33 (part I). Art. 3431. 6. Federal Law of December 18, 2006 N 231-FZ “On the introduction into force of part four of the Civil Code of the Russian Federation” // SZ RF. 2006. N 52 (part 1). Art. 5497. 7. Resolution of the Government of the Russian Federation of November 3, 1994 N 1233 “On approval of the Regulations on the procedure for handling official information of limited distribution in federal executive authorities” // SZ RF. 2005. N 30 (part II). Art. 3165. 8. Main directions of tax policy of the Russian Federation for 2010 and for the planning period of 2011 and 2012. The document was not published // SPS “ConsultantPlus”. 9. Boytsov G.V., Dolgova M.N., Boytsova G.M. Article-by-article commentary on part one of the Tax Code of the Russian Federation. "GrossMedia", 2006 // SPS "ConsultantPlus". 10. Voronov A. M. Problems of theory and practice of ensuring public security of the Russian Federation. M.: VGNA, 2007. 357 p. 11. Zaguzov G.V. Information support for the activities of tax authorities // Administrative and municipal law. 2008. N 4. 12. Kobzar-Frolova M. N. Conceptual foundations of the theory of tax tortology: Monograph. M.: VGNA, 2010. 473 p. —————————————————————— ConsultantPlus: note. Comment to Tax Code of the Russian Federation (part one) (item by article) (edited by F. N. Kozyrin, A. A. Yalbulganov) included in information bank. —————————————————————— 13. Commentary on the Tax Code of the Russian Federation (Part 1) (item-by-item) / Ed. A. N. Kozyrina, A. A. Yalbulganova. M.: TsPPI, 2009. 182 p. // SPS “ConsultantPlus”. 14. Krokhina Yu. A. Tax law Russia. M.: NORM, 2008. 720 p.

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The concept denoted by the term “information” belongs to a group of general scientific categories and occupies an important place in various sciences. IN Federal law“On information, information technologies and information protection” information is defined as information about persons, objects, facts

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Topic 1. Tax information and information processes in the tax field.

1. Information and its types.
   1. Information processes.
   2. Tax information.

1. Information and its types.

The concept denoted by the term “information” belongs to a group of general scientific categories and occupies an important place in various sciences. The Federal Law “On Information, Information Technologies and Information Protection” defines information as information about persons, objects, facts, events, phenomena and processes, regardless of the form of their presentation.

Examples of definitions of the concept “information”

One of the most important types of information is economic information, which includes information about the composition of labor, material and monetary resources and the state of management objects at a certain point in time. It is directly related to the management of groups of people, production, distribution, exchange and consumption of material goods and services.

Information takes on features economic good and circulates in the economy as a resource used in the process of economic activity, as well as as a commodity (information goods, services).

An information resource can be defined as a set of accumulated information recorded on a material medium in any form that ensures its transmission in time and space for solving scientific, production, management and other problems. The information resource takes the form of books, magazines, files, photographs, reports, diaries, etc.

Information resources are characterized by:

• topics (socio-political, scientific, technical, legal, economic, etc.);
• form of ownership (state, municipal, private);
• availability (open, secret, limited use);
• presentation form (text, graphic, sound);
• media (paper, electronic).

1. Properties economic information.
2. Economic information reflects acts of economic activity using a system of natural and cost indicators. Therefore they are usedquantitative quantities, digital values. This distinguishes economic information, for example, from legal or cultural information, where a qualitative assessment is given.
3. Discreteness. Economic information is a finite set of numerical indicators. In economics, they operate with normative, planned, and actual values ​​of various indicators that provide a quantitative assessment of processes and phenomena. This feature of economic information provides ample opportunities for the use of computer technology for its processing.
4. Cyclicality. Most production processes are characterized by repeatability of their constituent stages. Consequently, information reflecting these processes is periodically repeated. This allows machine counting programs to be reused, which greatly simplifies the process of designing automated data processing.
5. Volume. Quality management economic processes impossible without detailed information about each employee, workplace, stages of the technological process, suppliers of raw materials and consumers finished products etc. Improvement of management is accompanied by an increase in the flows accompanying it.
6. Homogeneity and uniformity.The relative homogeneity and uniformity of economic information makes it possible to obtain resultant information for all services and types of economic activity using the same initial data.
7. In the process of processing economic information, logical operations prevail over arithmetic ones, which are reduced mainly to four actions.

The following requirements apply to economic information: accuracy (characterizes the unambiguous perception of economic information by many consumers), reliability (determines the permissible level of distortion of both initial and resulting information, at which the efficiency of the system’s functioning is maintained) and efficiency its receipt (determines the speed of replacement of information that has become outdated over time and has lost its value).

1. Structure of economic information.

The following structural units are distinguished: props, indicator, document, information message, information array, information subsystem and information system.

Information units lower level are details and indicators that serve as the basis for drawing up documents and storing them in the machine’s memory.

Props the simplest unit, consists of signs numbers and letters that have a semantic meaning and cannot be further divided. Details are divided into attributes-attributes, reflecting the qualitative side of the object, and details-bases, reflecting the quantitative side of the object. Each attribute is characterized by its name and meaning.

Attribute details are subject to logical processing (sorting, grouping, searching), while base details are subject to arithmetic processing.

The combination of one basis and all the features related to it forms an indicator a logical statement containing qualitative and quantitative characteristics of the reflected phenomenon.

A document is a composite unit of information that includes many details and gives certain qualitative and quantitative characteristics of an object, process, or phenomenon.

Each economic task is characterized by certain forms of documents and the system of indicators contained in them.

The document is reflected on paper. Next, in the machine’s memory, all homogeneous documents (information messages) are formed into an information file (array) - the main structural unit for storing information in computer memory during automated processing of economic tasks.

Information files have different functional purposes. Thus, files of conditionally permanent, variable, input, intermediate, result, archive and other information are distinguished. Some files are used only to process one task, others are used for several tasks.

The set of various information files used to process any set of economic tasks organizes the following structural unit - information flow.

Several information flows related to one area form an information subsystem.

As a rule, the creation of IP involves automated processing economic problems of different functional subsystems. The allocation of information subsystems in an IS depends on the type of activity of the object.

The totality of all information subsystems of an object constitutes a structural unit of higher-level information - an information system that implements various management functions.

1. Information processes.

Information technology information process technology - a set of methods, methods, techniques and means that implement the information process in accordance with specified requirements.

Information technology can be presented as a certain sequence of control actions technological processes various types and the means that implement them, as well as a scientific description of these processes and methods of their implementation.

Information process a set of processes of receiving, accumulating, processing and transmitting information.

Main types of technological processes that make up information technology:

Information input a set of actions for the direct transfer of information from objects environment information system.

Output of information a set of actions for the direct transfer of information to environmental objects from the information system.

Presentation of information a set of actions to transform information, ensuring the possibility of its perception by the user or subsequent process.

Information processing a set of actions to change the state of information in order to give it the required properties.

Recording information a set of actions to transfer information to material media.

Information search a set of actions to select (find) information based on specified characteristics.

Information collection a set of actions to obtain information from various sources and determine its status, including identification of information, grouping by certain signs and presenting it in the required form.

Information storage a set of actions to maintain the state of information and media, ensuring the availability of information for a given time.

Information updating a set of actions to update, expand, restore, and restructure information in order to ensure the effectiveness of its use.

Providing information a set of actions to ensure access to information resources.

Replication of information a set of actions to transfer information to tangible media, ensuring its accurate display in the required number of copies.

Information exchange, communication a set of actions to ensure information interaction between objects.

Information transfer a set of actions for sending information from a source to a receiver, independent of the type of information and modes of its processing.

Information protection a set of actions to ensure the safety of information resources from internal and external threats.

1. Tax information.

All incoming tax inspectorates information can be divided into the following streams:

• information about legal entities and individuals located in this territory;
  • information on receipt and return of taxes and fees;
  • information on income received by all taxpayers located in the given territory;
  • information necessary to organize the work of the tax office itself.

Data flows circulating in the tax sphere:

a) incoming information about individuals: application for registration; taxpayer identification number (TIN); income statement; act of checking the calculation of tax from owners of buildings and land tax; income certificates; information about royalties; statements, letters and complaints from citizens;

b) incoming information about legal entities: charter and constituent agreement; registration certificate, number and date of registration with the tax office; information about the sources of formation of the authorized capital; balance sheet and its annexes, information on advance payments; acts of inspections of taxpayers by tax authorities; certificate of inclusion in State Register enterprises and organizations; licenses for the right to conduct a particular activity; information about fines and other penalties imposed; letters, statements of claim;

c) incoming information coming from banks: memorial orders and notifications; money orders; extracts; collection orders; payment notices; report on cash execution of the budget; information about opened settlement and budget accounts; information about financial transactions;

d) incoming information from legislative and executive authorities: regulatory and legislative acts; decisions, resolutions, orders, instructions; letters, telegrams, explanations, requests, instructions, etc.;

e) operational accounting information: register of payment receipts; acts of reconciliation of settlements with taxpayers; acts of reconciliation of revenues from budget accounts; reports, conclusions, collection orders and a register for them;

f) information on the results of tax audits: reports and calculations on taxes and payments, distribution of additional accrued amounts; financial sanctions and their distribution; certificates of submission of declarations; payment notices to taxpayers;

g) information on audit results: audit reports; acts of verification of the correctness of collection state duty And income tax from individuals; protocols; decisions on cases of administrative violations; orders to suspend transactions on accounts in financial institutions;

h) background information: reports on budget revenues and control activities; analytical notes and statistical tables; accounting and summary information about taxpayers; information for higher structures and executive authorities;

i) legal and legal information: protocols and orders on the suspension of transactions on accounts in banking institutions; protocols and decisions on cases of administrative offenses; claims to court and arbitration.

PAGE 1

All information received by tax inspectorates is divided into the following streams:

• - information about legal entities and individuals located in this territory;
• - information on receipt and return of taxes and other payments;
• - information on income received by all payers located in the given territory;
• - information necessary for organizing the work of the tax inspectorate.

The following data flows circulate within the territorial tax office:

• 1. Incoming information on individuals:
  • - application for registration;
  • - other statements, letters and complaints from citizens;
  • - act of examination (survey);
  • - declaration of total cash income;
  • - act of checking the calculation of tax from owners of buildings and land tax;
  • - information about the amount of income paid to a citizen for a year not at the place of main work;
  • - information about royalties.
• 2. Incoming information on legal entities:
  • - charter and constituent agreement;
  • - registration certificate;
  • - number and date of registration with the tax office;
  • - sources of formation of the authorized capital;
  • - balance and applications to it;
  • - information on advance payments;
  • - letters, statements of claim;
  • - acts of inspections of payers by tax authorities;
  • - tax calculations and tax police inspection reports;
  • - certificate of inclusion in the state register of enterprises and organizations;
  • - license for the right to conduct a particular activity;
  • - memo on fines.
• 3. Incoming information from banking institutions:
  • - memorial orders and notifications;
  • - payment orders, statements, collection orders;
  • - payment notices;
  • - report on cash execution of the budget;
  • - information about newly opened settlement and budget accounts;
  • - information about financial transactions.
• 4. Incoming information from policymakers:
  • - decisions, resolutions, orders, instructions;
  • - letters, telegrams, explanations, requests, instructions.
• 5. Information on operational accounting:
  • - register of revenues, acts of reconciliation of settlements with taxpayers and acts of reconciliation of revenues from the city budget;
  • - reports, conclusions;
  • - collection orders and register for them.
• 6. Information on desk audits:
  • - reports and calculations on taxes and payments;
  • - distribution of additional accrued amounts;
  • - financial sanctions and their distribution;
  • - certificates of submission of declarations;
  • - payment notices to the population.
• 7. Information on revisions:
  • - audit acts;
  • - acts of verification of the correctness of collection of state duties and income taxes from citizens;
  • - orders to suspend transactions on accounts in financial institutions.
• 8. Background information:
  • - reports on budget revenues and control activities;
  • - analytical notes and statistical tables;
  • - accounting and summary information on taxpayers;
  • - information for transmission to a higher organization;
  • - information for transmission to local decision-making bodies.
• 9. Legal information:
  • - protocols and orders on the suspension of transactions on accounts in banking institutions;
  • - protocols, decisions on cases of administrative violations;
  • - statements of claim to court and arbitration.

In addition, the Federal Tax Service uses additional databases, for example, accounting and registration data on business entities from the data banks of the Unified State Register of Legal Entities (USRLE), formed by the bodies of the Federal Tax Service of Russia, as well as data from the Unified State Register of Enterprises and Organizations (USRPO), formed by the bodies Goskomstat of Russia (see Appendix).

However, due to various reasons (for example, the time at which taxpayers submit information about themselves, their composition and liability for distortion of the submitted data), information from the Unified State Register of Legal Entities is, as a rule, more accurate than from the Unified State Register of Legal Entities.

In addition to the two main tasks presented above, which are aimed at solving information work, it includes a number of internal (technological) elements:

• - setting up a DBMS for the subject area of ​​law enforcement agencies that ensure the receipt of taxes and fees to the budget;
• - maintaining data banks, updating the information accumulated in them;
• - organizing the collection of information (its transmission via communication channels), providing interested users with access to accumulated data, and the ability to fulfill requests for information;
• - ensuring the operability of technical means of storing, transmitting and processing data;
• - protection of information from destruction, modification, unauthorized access, etc.

The place of information arrays in supporting the activities of the Federal Tax Service can be imagined in the form of the following sequence of actions.

Federal Tax Service employees received primary information about the facts and signs of economic crimes in the form of tax evasion, persons and business entities that are suspected of committing them. As a rule, it contains signs that allow one to reasonably suspect specific business entities of committing tax crimes and offenses.

Next, they evaluate the information received, which includes identifying individuals and organizations appearing in the initial message, obtaining other information related to the substance of the message or issues of economic activity of the mentioned entities. For this purpose, registration and registration data is used to determine whether these persons and organizations really exist and whether they operate legally or not. Along with this, the financial and economic activities of the objects of inspection are studied. This allows you to assess the reliability of the information received and make assumptions about possible ways commission of crimes, establish connections between the objects being inspected.

Then operational versions and a plan of operational measures to develop them are built. The construction of operational versions is possible, as a rule, after the primary information is supplemented with accounting and registration data and information about financial and economic activities. Information about previously identified and suppressed crimes with similar characteristics can provide significant assistance.

And finally, operational versions are checked by obtaining, analyzing and evaluating information from various sources (agent reports, responses to one-time requests, operational and technical activities, internal databases, external information arrays received officially and operationally).

Verification of operational versions can be carried out by comparing the case under study with already known examples, data on which are accumulated in departmental databases. To do this, it is necessary to identify similar and distinctive features in them. This can be done operationally, through targeted recruitment, inquiries, operational and technical activities, or by obtaining and analyzing open information, data on financial and economic activities from information arrays of various departments and commercial organizations.

Let us list the main information arrays used to support this type of activity. They are usually external and internal.

External information arrays, as a rule, are accounting and registration data about subjects of financial and economic activities.

table 2

Also external information arrays are data on elements of the financial and economic activities of business entities.

Table 3

Internal resources usually include information about business entities in respect of which public or operational measures were carried out, which are or were in the field of view of law enforcement agencies, as well as information about previously identified methods of committing violations of tax legislation, their unmasking signs and methods of detection and suppression.

Table 4

Specific data banks can be organized for each type of activity. For example, to provide information to investigative units, a data bank of crimes being investigated, case plots, evidence collection techniques, etc. can be organized.

Various information processes take place in the tax sphere. So, at the level of the federal tax service, these include the following:

Preparation of standard reporting forms;

Control activities;

Methodological, audit and legal activities;

Analytical activities of the Federal Tax Service;

Intradepartmental tasks.

The regional level is characterized by its own composition of information processes:

Registration of enterprises;

Desk inspection;

Maintaining personal cards of enterprises;

Analysis of the state of the enterprise;

Documentary verification;

Maintaining regulatory documentation;

Intradepartmental tasks;

Processing of documents of individuals.

The tax system operates a unified documentation system that meets certain requirements for the form, content, and procedure for filling out documents. Unified documents are used at all levels of the system. These include most of the documents circulating in the tax authorities, ranging from financial statements and tax calculations submitted by taxpayers to the tax inspectorates, and ending with reports compiled by the tax authorities.

Information flows represent a directed, stable movement of documents from their sources to recipients. Information flows provide the most complete picture of the taxation information system due to the fact that with their help, spatio-temporal and volumetric characteristics are identified, the dynamism of information processes and their interaction is reflected. Information flows reflect the organizational and functional structure of tax authorities. Units of information flows can be documents, indicators, details, symbols. Documents and the information contained in them are classified:

a) in relation to the input and output:

Input (coming to the inspection);

Weekends (coming from inspection).

b) by submission deadline:

Regulatory - documents for which a deadline for execution and submission is determined (reports “Structure of revenues of the main types of taxes”, “Arrears in payments to the budget” and other statistical reports compiled by the tax authorities);

Unregulated – documents executed upon request.

c) according to the functional areas of activity of the tax inspectorate:

Legal and regulatory documents (laws, decrees, resolutions of government and administrative bodies) and organizational and methodological documents (orders, directives, instructions, methods, decisions of the Federal Tax Service boards, etc.);

Documents for calculating and accounting for the receipt of taxes, fees and other payments ( personal accounts taxpayers, bank documents, tax calculations, declarations);

Documents on the control work of the inspection ( accounting reports, balance sheets, inspection reports, audit logs);

Other types of documents.

An important component of off-machine information support is the classification and coding system. In the context of the functioning of AIS, methods, coding methods, and rational classification of nomenclatures make it possible to reduce the volume and time required to search for information necessary to solve problems and facilitate information processing. AIS is based on the use of:

a) all-Russian classifiers (All-Russian Classifier of Objects of Administrative-Territorial Division (OKATO)...);

b) departmental classifiers (banks (CBs)...);

c) system classifiers (taxpayer identification numbers (TIN)...).