The article examines the issues of risk-oriented supervision in the activities of the Federal Tax Service, which is an integral part of the state financial monitoring of Russia. Modern practice shows that the increased pressure of tax services on taxpayers causes the growth of the «shadow sector» in the economy, at the expense of small and medium-sized enterprises experiencing uncertainty before the supervisory authorities. The strategy of increasing the number of office and field audits has little effect in motivating tax payments. Taxes are an integral institutional element of a market economy, which is both an economic and a legal category. The economic content of taxes consists in the redistribution of the gross national product and reflects the relationship to mobilize part of the income that is formed in the private sector at the disposal of the state. As a result, tax evasion, which is one of the predicate crimes, by organizations causes the growth of the shadow economy and contributes to the processes of money laundering. In this regard, the tasks of justifying the need to modernize the risk management system when implementing tax control in Russia and analyzing the introduction of a modern risk-based approach to tax supervision in order to stabilize the country’s financial system are very relevant. The purpose of the article is to formulate conclusions on the effectiveness of the application of the risk-based approach in the supervisory activities of the Federal Tax Service.

No abstract

No abstract

The paper analyzes the reasons for the accelerated accumulation of gold in the structure of Russia's international reserves and the impact of this process on our country's monetary system. The purpose of the paper is to identify the prospects for increasing the role of gold as a collateral asset in the ruble money supply emission. The correlation and regression analysis of the most important macroeconomic variables of the money market, which should be influenced by gold quotations, was chosen as a method of research. The novelty of the paper is the justification of the pattern of accelerated gold accumulation in Russian international reserves. The review of foreign scientific literature has led to the conclusion that the increased role of gold in the international financial market is associated with an uncontrolled emission of currencies by the G7 countries in their pursuit of soft monetary policy. The paper presents the results of the calculation of the intrinsic value of gold and the impact of its stock in the Russian Central Bank vaults on the money supply in the country and the ruble exchange rate against the U.S. dollar. The authors conclude that the way out of the protracted global financial crisis may be a return of one or more major economies (not excluded, the U.S.) to the gold standard system.

No abstract