Velichko Olga Borisovna1, Okun Anzhela Stanislavovna2
1Kuban State University, Economics Student
2Kuban State University, PhD, Associate Professor, Department of economic analysis, statistics and finance

SROs' economic indicators were reviewed and analyzed. Effectiveness increase measures of making tax audit more important as a part of a compulsory one and of increasing tax revenues to the state budget were suggested.

Keywords: efficiency, non-profit partnership, SRO auditors, tax audit, tax tools

Article reference:
SRO auditors economic activity analysis in order to search reserves of improving efficiency through strengthening of the role tax audit in the compulsory one // Economics and innovations management. 2015. № 5 [Electronic journal]. URL:

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The tax management issue is one of the key problems of the tax system functioning, and consequently  it is a problem of the economic and the tax security of the state.  The necessity of improving  the tax law not by introducing new taxes, but by improving  the administration of existing ones was repeatedly noted. This position was stated by Dmitry Medvedev at the XIII International Investment Forum “Sochi-2014″, it also was said at the eighth meeting of the Tax Administration Forum.  At meetings of the government A. Siluanov noted the importance of convergence of tax and accounting. It was said that it can improve the quality of  financial statements, however without the expense of the taxpayer. In addition, the relevance of the problem is confirmed by the difficult economic situation in the country and the world, when due to  the introduction of some sanctions, the state needs  the more rational and effective using  of internal resources for raising funds, particularly effective using of  tax revenues.

But turn to the tax management  as a tool of improving  the efficiency of tax revenue and  explore analytical information  from two sides: analyze the statistics of tax offenses and related with it effects of the economic damage on the one hand, and indicators of economic activity SRO of auditors in terms of increasing their reserves of efficiency by strengthening the role of tax Audit in compulsory audit, on the other hand.

The analysis shows  following statements:

1. According to analyze the statistics, the number of economic crimes tends to decrease, in 2012-2013 it was 18%, but it does not say about their actual decrease, rather it shows the lack of crimes solved in this area.

2.Dinamic of  tax character crimes  does not correlate with the dynamics of  economic crimes in general, it also does not correlate with the dynamics of the material damage due to tax crimes. So we understand that  this kind of crimes should be researched separately from others, in this situation particularly acute information shortage for the investigation of tax crimes.

Obviously, despite of the high value of absolute  indicators of the tax criminality, the lowest value relative indicators was recorded. So we can conclude that the decline of tax crime quantity is not so important as a  decreasing of  damage from each specific delict.

3. The revenue structure of 5 SRO in 2013 is distributed with the same character as their their membership structure -  the largest  share is in APR.

4. SRO Membership dynamics  had a tendency to decrease in 2012-2013, the decline was 4.5%.

5. Income dynamics tends to lowing of augmentation , it was 24.8% in 2011-2012,but it  has only 3.1% in 2012-2013.

Сonsidering the downward trend of  the members number and incomes of SRO, we can talk about outflow of auditors from this activity due to a considerable reduction in the volume of work, in particularly  compulsory and initiative audit. This kind of work  concentrated  mainly in a limited list of auditing companies and it does not allow to develop this activity. However, giving the estimate of economic crime, we can state the global need in the development and expansion of the audit services market in order to improve the effectiveness of the control checking activities towards economic entities.

In this context, we can note also that there is a reserve of the SRO revenue increasing, primarily, on account of membership fees increasing  . But it is not owing to increasing the amount contributed , but to increasing the share of members with the higher income and members number. In fact, these figures are the basis for calculating the fee. According to this, the higher income and members number lead to the greater fee.

The organizations can improve these  figures on account of  the introduction of new services. Particularly , nowadays the tax audit and tax consulting which is based on it are optional during the compulsory audit. By that the implementation of the tax audit by the audit organizations does not  intersects with professional obligations of the tax authorities. The inclusion of it in the required activities of the auditing firms could increase the income of audit organizations, respectively income of SRO, which is generated from contributions. It also can reduce tax risks, bankruptcy risk, which is a result of control checking activities by tax authorities and they are expressed in the amounts of additional taxes and penalties.

In addition, the staff  of tax inspections is extremely small and share of coverage in this part of the business is also low. And despite of the fact that now there is actively work on projects of a bills in tax consulting and monitoring , their potential is in the future. However, audit firms have real resources allowing to work with the accounting and tax information in a relationship. So it seems more effective and relevant in terms of convergence of accounting and taxation, as one of the challenges to be addressed in the near future. In this regard, tax consulting service by audit firms workers may be more professional and helpful.

The SRO in this aspect can find a potential for increasing incomes in providing  training auditors on matters related to tax accounting, taxation in general. It will also increase the level of literacy as auditors  as their clients receiving better and more versatile advice. In this aspect, revenues generated by contributions to external quality control will be also increased.

In this way, tax audit as related services of audit companies will not only contribute to more efficient control of the taxpayers, control of correct calculation of taxes, but also increase the share of tax revenues in the state budget.

In future we plan to expand the list of factors which influences on the formation of the threats and risks of the state tax security. In consequence of that the relevance of the tax audit will be increased.

  1. The  Civil Code of the Russian Federation (RF CC) from30.11.1994 N 51 -FZ (ed from 22.10.2014) .
  2. RF Tax Code (Tax Code. Part I of 31.07.1998 № 146-FZ (as amended on 02.04.2014). Part II of 05.08.2000 № 117-FZ (as amended on 05.04.2013).
  3. Hraznova A.G., Dumnaj N.N. Macroeconomics. Theory and Russian practice: a textbook – 5th edition, Rev. and add. – M.: KNORUS 2008. Р. 688.
  4. Okun A.S. Tax tools to ensure the economic security of the state: a monograph . Krasnodar Kuban State. University, 2010. Р. 126.
  5. Statistical data on reporting forms. URL:

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