The optimization of the system of taxpayers’ state registration using road mapping method

Abstract

In the state registration of taxpayers is the basis for creation of Unified State Register of Taxpayers (as to legal entities and individual entrepreneurs), which allows controlling completeness and timeliness of taxes’ payment and, consequently, providing formation of budget. The paper analyses legal framework for regulation of taxpayers’ registration, distinguishes the particularities of registration of organizations and private persons (individual entrepreneurs). There is also an analysis of applicable practice of taxpayers’ registration in Russia and the Republic of Mordovia. The positive trends (formation of unified federal registration base for taxpayers’ recording; openness and general availability of information about all taxpayers registered on the territory of Russia; wide list of services on state registration that are rendered by tax authorities to taxpayers; transition to the regime of “single window” in interaction between registering structures; prejudicial regulation of appeal of decisions on state registration of legal entities and individual entrepreneurs) and system problems (impossibility of use of unified registration number of a taxpayer for coordination of information about him in different state organizations; irrelevance and incompleteness of information contained in databases of different state institutions; conscious evasion of taxpayers of performance of tax obligations on registration; difficulty of timely detection of short-lived companies; significant volume of migrant organizations; insufficient technical and program support of regional tax inspections) linked to registration processes are elicited.