Informative methods of export operations tax control: its meaning, criteria of productivity estimation

In the course of tax checks organising authorised supervising bodies apply various methods of tax control. The use and development of informative methods play an important role as directions of achievement of effective results of export operations tax control. L.I. Abalkina, A.V. Vozzhenikova, V.F. Gaponenko, A.E. Gorodetsky, S.Yu. Glazyev and other scientists researched the applied methods of tax control of export operations. Various authors allocate informative methods as a separate independent group of methods of tax control, as a part of various groups, and as separate methods. The research objective consists in working out the theoretical bases and methodical recommendations, the basic directions of development of informative methods of export operations tax control. The object of research is the set of informative methods of tax control of export operations. The theoretical and methodical basis of research was made by regulatory legal acts and works of Russian scientists in the field of the research of methods of tax control. The scientific novelty of the research consists in working out of the theoretical concept of a method of tax control of export transactions as a set of methods and ways that help authorised bodies carry out the activity of control over the observance of tax legislation and tax collection in the order established by the Tax Code. Hence, the informative method is a set of methods and ways of reception of information necessary for authorised bodies in the course of carrying out tax control. Informative methods can be divided into direct and indirect ones by the source of information granting. Research is carried out by certain criteria of estimation of productivity of the details received by means of direct and indirect informative methods of tax control. On the basis of the research the author has drawn the following conclusions:1..To solve the problem of reception of trustworthy information with the use of direct informative monitoring, improvement of forms of reporting is necessary; first of all, forms of invoice by restricting the possibility of registration by means of imaginary transactions.2.A uniform information base with computer technologies application is required to improve the efficiency of data acquisition with the use of indirect informative methods.

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