When tax audits involved the police, the average amount of additional taxes increases dramatically: alone tax credit additionally the average for 7.5 million rubles for one check, and with the participation of the police two or three times more, researchers found Financial University under the government based on data from FNS and the Ministry of interior. The press service of the FTS has confirmed the relevance of the data. The interior Ministry on the request is not answered.
The purpose of the study, performed according to the state task — to formulate proposals on improvement of legislation to improve the interaction between tax and law enforcement authorities in the detection of tax crimes, said the head of the work, Professor of the Financial University Ivan Solovyov. According to the results of the study, the researchers can propose to the government the creation of a specialized body for investigation of tax crimes — on the model of the Italian Guardia di Finanza and by analogy with the tax police, which existed in Russia until 2003.
In 2013, with independent checks on business has donacilla average of 6.9 million rubles in taxes per check, and the inspections involving the police — three times more — 21,6 million rubles, the statistics, which were analyzed by the researchers. In 2014, a joint inspection was 2.5 times more efficient (20.6 million RUB compared to 8.2 million rubles.), and in 2015 — twice as efficient (19.1 million RUB compared to 8.9 million rubles). However, the tax authorities prefer to check out the business on their own: in 2014-2015, the police had been involved in about 20% of tax audits.
Joint inspections are conducted in the most difficult cases of tax evasion, explain in FNS. For example, if there is evidence of unreasonable compensation of the VAT or excise tax, in the detection of criminal schemes of evasion from payment of taxes where the taxpayer avoids tax control or actively opposes on-site tax inspection or uses in the one-day firms, etc. Service isn’t aimed at all inspections conducted jointly with the police, this is not feasible, said in response on the request .
But the procedural efficiency of the tax collected material is low, the researchers said: criminal charges on them excited only 9-11% of cases. Methods used by the tax authorities, documented not allow tax crimes, the tax authorities are unable to tap telephones, conduct the operational implementation and monitoring — all to document the crimes used by the police, explains the warblers. Because, scientists say, the immediate result has brought a return to the old order of excitation of criminal cases for tax Investigation Department in the fall of 2014 regained the right to use materials of police investigative actions. In 2015, the number of such cases increased by nearly fifteen hundred — 3102 to 4568 (and the amount of recovered damages for the same period increased by 86%, to 14.9 billion RUB), the authors of the study.
Based on all of these indicators, the researchers came to the conclusion that “a significant strengthening of the state system of counteracting fiscal criminality”. The ideal option they believe the introduction of a “unified law enforcement cycle detection, suppression and investigation of tax crimes”. This can be done by creating a specialized law enforcement authority (the financial police), said the study, excerpts of which were reviewed . As a good example of scientists lead Financial guard in Italy (Guardia di Finanza). According to its annual report, in 2015, the amount of identified hidden taxes exceeded €1 billion, equivalent to 84.7 billion rubles, compared to only 14.9 billion RUB in Russia as a whole.
A single power that the tax authorities have been in Russia the Tax police existed from 1992 to 2003. Its performance of solving crimes and ensuring receipts in the budget was the best in the Russian history, says Soloviev. He confirmed that the researchers discuss the possibility to propose to the government the creation of a specialized authority to investigate tax crimes. But, according to him, it is not offered “as an imperative” — as one of the possibilities. In any case, he said, speech on the re-establishment of the Tax police, with its frightening reputation of speech does not go — now enough features to dial in the new body really competent professionals.
Joint inspections by tax and police do provide a synergistic effect by combining the powers of the office were much deeper and thoroughly check business, says Roman Terekhin, managing partner of Bureau “Business fairway”, which specializiruetsya on the protection of the business during tax audits. But joint actions of tax authorities and police increases not only efficiency but also “aggressive”, he says. The effectiveness of joint audits is not due to depth of study of business, and the fact that the presence of the police, the entrepreneurs are more prepared to accept the additional charges, so as not to jeopardize subsequent, more stringent inspections, according to co-Chairman of “Business Russia” Andrei Nazarov.
Previously a similar idea — to create a single body to investigate all economic crimes — has advanced the business community, was confirmed Nazarov. But the statistics of joint inspections of the tax authorities and the police — further evidence of how carefully we need the idea to consider the expert warns. When the external visibility of the effectiveness of the joint verification of the tax authorities and the police in General for the economy and the investment climate rather negative factor, said Nazarov.