Forms and methods of instruction and participation of taxpayers to report delivery in electronic form

• Kholkina A.O.

  Vladivostok State University of Economics and Service
  Vladivostok. Russia

• Korneva E.V.

  Vladivostok State University of Economics and Service
  Vladivostok. Russia

This article focuses on the issues of cooperation of tax authorities and taxpayers. As a result of tax administrator testing, problems were identified that evolve with imperfect forms and methods of work with taxpayers, in particular their instruction. One way to solve these problems is “Volunteers of Federal Tax Service” project that was implemented by Department of the Federal Tax Service of Russia in Primorsky Territory in cooperation with Vladivostok State University of Economics and Service (VSUES) Volunteers’ Center. The project main purpose is improvement taxpayer instruction about time limits and producer for tax payment, and also about electronic tools of Federal Tax Service of Russia by improvement of forms and methods of instruction of taxpayers and participation report delivery in electronic form.

Keywords: instruction of taxpayers, tax authorities, cooperation, improvement of forms and methods of instruction, Volunteers’ Center, Department of the Federal Tax Service of Russia.