Administration of tax benefits by the tax authorities of the Russian Federation

Abstract

Tax authorities act as the main conductors of the fiscal function of the modern state. Realizing their powers, they contribute to the economic and social development of public and legal entities, prevent, detect and suppress tax offenses, as well as participate in ensuring the balance of public and private interests, including in the process of administration of various tax benefits.

The purpose of the study is to determine the content of the powers of the Federal Tax Service of Russia and its territorial subdivisions in the administration of tax benefits at the current stage of development of tax legislation.

The main methods of research were general scientific methods of cognition (analysis and synthesis, generalization and analogy), philosophical method of dialectical cognition, special methods of technicallegal and comparative-legal analysis.

As a result of the study, it was established that the administration of tax benefits by the Federal Tax Service of Russia and its territorial bodies includes: 1) powers to administer the introduction of benefits by state authorities and local governments; 2) powers to administer the realization of the right to benefits belonging to taxpayers. In their totality, these groups of powers are aimed at ensuring the balance of private and public interests in the formation of centralized funds of the state and its territories.