Tax Instruments of Influence on the Development of the Financial Services Market

The subject of the study is the impact of tax instruments on the development of the financial services market and its transformation. The purpose of the work is to establish the specifics of the functioning of tax instruments in the context of new organizational forms of economic relations in the financial services market — ecosystems and digital platforms. The article focuses on identifying ways to improve the mechanism of interaction between ecosystems of Russian banks and structures of the Federal Tax Service of Russia within the framework of tax monitoring and proactive tax administration, since the development of the latter depends on the quality and timeliness of information provided to tax authorities by banking institutions participating in ecosystems on a number of client transactions necessary for calculating taxes, tax deductions and preferences for subjects of small and medium-sized businesses. The need to increase the list and composition of information provided by taxpayers has been identified. Modern trends in the development of tax monitoring through the creation and implementation of the subsystem “Tax monitoring” of the AIS “Tax‑3” system; formalization of the description of control procedures by the tax office are considered. The emphasis is placed on the difference in the level of technical support for taxpayers and territorial divisions of the Federal Tax Service of Russia. An assessment is given of the expediency of expanding the membership of the tax monitoring system by gradually reducing the cost threshold, compliance with which is mandatory for a taxpayer to enter the tax monitoring regime, as well as expanding the categorical approach to monitoring participants (for example, through the use of the mechanism of the agreement on the protection and promotion of investments). The conclusion is made about the bilateral nature of the interaction between ecosystems (platforms) and tax authorities, which made it possible to create a single digital methodological model based on the formalization of the description of control procedures and their binding to articles of the Tax Code of the Russian Federation.

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