Probably, almost all conscious citizens, regardless of their desire, sooner or later meet with a person who bears the title of tax inspector. Representatives of this profession are important in the state, as their activities contribute to replenishing its treasury and the functioning of state institutions, and the latter, in turn, allow their citizens to live with dignity and security. Consider the main responsibilities of a tax inspector.
About the profession
The tax inspector always has a job because he accompanies his clients all his life. However, few know the intricacies, difficulties and responsibilities of this profession. But in reality, the activities of its representatives are not limited to sitting in the office and shifting papers from place to place, as some people believe. The duties of a tax inspector are very extensive.
A tax inspector is an employee of the tax inspectorate, a public servant who exercises control over the completeness and timeliness of various kinds of revenue to the state budget from taxpayers of all categories.
The profession of a tax inspector can be called unique, because it is one of the oldest and is mentioned for the first time in the plots of the Bible. In addition, she also has a common sense associated with the name of the post introduced by Peter I - fiscal. In Russian, the figurative meaning of the word - a scammer, very quickly appeared. In order to avoid such value judgments, the profession was called the “tax inspector”; we will consider its responsibilities below.
Tax Inspector Responsibilities
The list of duties of a tax inspector is determined by the content of his activities and includes the following tasks:
- monitor the widespread compliance with tax laws and hold taxpayers accountable if necessary;
- carefully study all documents of various organizations for tax payments or their concealment;
- conduct selective and field inspections, as a result of which penalties may be imposed or lifted;
- keep tax reports, collect, analyze, study large-scale volumes of information mainly of a financial nature;
- advise citizens who have applied for assistance in tax matters.
These are not all the responsibilities of the state tax inspector.
Load growth
His work is characterized by a qualitative and quantitative increase in loads, which has a permanent character. Quantitative growth is justified all the time by the increasing number of taxpayers in comparison with the increase in the number of employees of the tax inspectorate. Quality is caused by the emergence of completely new areas of work recently, which include: monitoring the implementation of tax payments through banks, the circulation of alcoholic beverages, money circulation, reporting on inspection activities, etc.
Some sites changed and began to require a much greater waste of resources, for example, in recovering arrears, imposing various kinds of sanctions, and providing evidence during verification. And although tax collection is ensured by the collective work of employees, nevertheless, each employee has a personal responsibility for the timely fulfillment of the duties of a tax inspector.
Identification of control methods
First of all, the tax inspector must determine the category of taxpayers and methods of control that bring the greatest benefit to the state budget, and especially work hard in these areas. The inspector must know how things are going for the most significant taxpayers in his area, to solve their taxation issues, and also to see the prospects for revenue growth that replenish the budget. In this case, one must rely not only on declarations and reports submitted to the inspection, but also on the results of conversations with officials, an analysis of the issues of payers.
Also, the inspector must think not only about the site entrusted to him, but also about the neighboring ones. If he has information that may be useful to another department or inspection, then he must tell his boss about it so that the necessary measures are taken.
Monitoring deadlines
In addition, the duties of the state tax inspector include continuous monitoring of the timing of the execution of certain works in the area entrusted to him and the promotion of their compliance. Usually, such terms are quite strict.
Some of them are determined by tax legislation, some by the relevant orders of higher authorities or by the leaders themselves. Failure to comply with the prescribed deadlines often causes state losses. What else is the responsibility of the tax inspector?
Correct documentation
The correct documentation is also of great importance. If the current rules for its preparation are violated, then state interests are infringed, the results of the work of several employees of the tax inspectorate are crossed out. So, for example, failure to comply with any requirements for paperwork during an on-site inspection may nullify its entire evidence base.
Here are some of the duties of a tax inspector of desk audits.
Responsibility for abuse of authority
Also, an employee of the tax service may be held liable for exceeding his authority, since his duty is to accurately know the procedure for preparing official documents, registering them, and transferring them to payers. The volume of work with the documents of the latter, in principle, is very large, their terms and forms vary. However, the inspector must process and carefully store all the information in a timely manner, since he has a personal responsibility for the safety and confidentiality of the information contained in the documentation.
Documents must be kept in such a way that public access to them is prohibited. The responsibilities of a senior state tax inspector vary somewhat.
Information transfer
The tax specialist should also constantly transmit various information to the management and related departments. He is responsible for its accuracy and should include in the documents only such data, the truth of which he is 100% sure and can prove them by calculations, numbers, regulations. Therefore, you need to constantly double-check the information, not hoping for your memory.
Currently, the activities of the tax inspector involve the use of various computer equipment. This helps increase productivity, reduces paper circulation, and improves the quality of analytical work. At the same time, inadequate ownership of software reduces the effectiveness of their use. The tax inspector must carefully study them and use the technical capabilities to the maximum. When working with computing equipment, you need to carefully protect the information in the tax inspection database from hacker attacks and computer viruses.
The duties of the senior tax inspector are specified in the job regulations.
Mandatory qualities of a tax inspector
A person who wants to associate his fate with work in the tax office must have special characteristics. The specificity of the profession lies in the fact that it combines the requirement of working with sign systems and the ability to successfully communicate with people. That is why every tax inspector must have the following personality traits:
- analytical skills;
- attentiveness;
- painstakingness, perseverance;
- meticulousness and pedantry;
- sociability;
- observation.
Work difficulties
Since the tax inspector is constantly in contact with people, some of whom honestly pay taxes, realizing responsibility to the country, while others are trying in every possible way to deceive the state, the specialist is obliged to understand the psychological nuances, and depending on the characteristics obtained, choose tactics for communicating with each taxpayer. The duties of the state tax inspector of the desk audit department seem simple to many.
A tax professional must have a high level of non-conflict. Like a diplomat, he should not use military methods, but peaceful negotiations, understanding at the same time that agreement cannot always be reached without insults and insults.
It should be noted that the tax office provides an opportunity to increase the level of professionalism of its employees. In its departments, at least once every two weeks, classes of a continuously working seminar are held, where new normative acts are analyzed, answers to questions accumulated between the seminars are given.
Where can I work?
The very first step in the career ladder is the position of a specialist clerk who performs mainly clerical work, records documents in the journal, etc. For its execution, even a person with an incomplete higher education in the economic field or in the field of taxation can be taken. Therefore, such work can be a good start to a student’s career. After a couple of years, it becomes possible to take the position of a department specialist, inspector, then - senior inspector, department head, deputy head of the tax inspection.
It is worth considering that any increase is made on a competitive basis. The painstaking work in this area teaches your employee the main thing - the ability to work with large volumes of information, multitasking, the organization of their activities and order. You can also make the necessary acquaintances and contacts, which can be useful and useful.
Tax inspectors with the necessary experience often work in the field of consulting, quite successfully engaged in advising on tax issues or providing legal assistance. The duties of the tax inspector of the desk audit department were reviewed. What are the advantages of such a job?
Benefits of a Tax Inspector Position
The main advantage of the tax inspector profession is that its representatives are considered public servants. This means that they will never lose their prestige and significance, they will always be protected and protected by the state. In addition, it is one of the most popular professions in the labor market: the tax inspector is unlikely to be left without work. A person who collects taxes helps not only his clients, but also himself.
Possession of knowledge in the field of finance and law helps any citizen in everyday life, and knowledge of all the subtleties of taxation improves the specialist, because he must constantly develop his intellect.
The undoubted advantage of the profession is also a decent wage, which, by the way, is one of the highest in a number of budgetary professions. In addition to the basic wages, various allowances, monthly bonuses are accrued, compensation and benefits are provided.
Disadvantages of the profession
In fact, there are not many shortcomings in the profession of a tax inspector. One of them can become an undoubted advantage, namely the requirement to always be aware of changes in legislation in their field, which forces the employee to study all the time.
In addition, the circumstance that the tax inspector is not a priori loved, they can be uncomfortable to meet, as he comes to withdraw what he has earned, even if only part of it, is also a significant problem. Therefore, you must always be prepared for such cases, and this means that psychological stress can not be avoided.
In addition, the profession is pretty monotonous, monotonous. The duties of the inspector of field tax audits are not for everyone.
Where can I study as a tax inspector?
For a long time in our country, tax specialists were trained in only one educational institution - the All-Russian Academy of Taxation. However, today it is possible to obtain the profession of a tax inspector at any economic institution where there is a specialty “Taxes and Taxation”, as well as “Economic Security”.
True, choosing this profession and striving to achieve heights in the career ladder, one should take into account the existence of a strong scientific school in a higher educational institution, its history, and practical relations with tax authorities.
So, we examined the rights and obligations of the tax inspector.