Tax analysis is used in the process of tax administration as a tool to develop optimal solutions for the improvement of tax legislation. Therefore, the content of tax analysis is a tool of practice of the tax authorities, on the other hand – a new scientific field of financial analysis.
The dynamic development of the tax system determines the need for collecting, processing and analysis of statistical information about the economic processes taking place in the budget sphere of the state, identify patterns, explore the relationship of factors influencing the formation of budget revenues at all levels. Analysis of taxation because of its backwardness rarely becomes the object of quantitative analysis. Indicators used in this analysis (often simple indices, growth rates, growth rates) less informative, moreover, are often not comparable to each other.
Analysis of taxation is important at both the macro and micro levels, as this process involves every member of society, each subject of market relations.
In the economic literature, most authors do not mention, or release tax analysis as a kind of economic analysis at the micro level. There are many set of studies and publications on its individual issues – methods of calculation and assessment of the tax burden, the analysis of calculations with the budget for taxes, tax planning.
Due to the occurring processes of reforming of the tax system of the Russian Federations there is accumulation of the database, as well as developing the theoretical background of quantitative analysis.
To obtain the necessary information it is reasonable to use the statistics that are available in government statistics, data of tax declarations submitted by taxpayers to the tax authorities. But this information is not enough, so some data may be collected at a special statistical survey.
Essential element of the quality of the analysis is the tax processing of statistical data on collecting of taxes in the budget for the previous period, as well as information about possible changes in the transformation of the tax legislation.
Analysis of the tax base, its fundamental elements, forecasting and planning of tax revenues to the budgets of various levels are the priority of financial institutions and authorities.
In a survey it is reasonable to get a variety of information to identify limiting factors of innovation, types of innovation businesses.
Holding tax analysis will provide information to what extent financial resources affect the ability of economic agents to conduct business activities. Statistical survey program should provide information on the interaction of innovative ventures with other companies, research institutes and other economic entities, in terms of research and marketing activities.
Tax analysis system appropriate to apply to all stages of the budget process. Its conclusions will allow to generate an optimal set of mechanisms to stimulate innovation. In particular, one of the tools can be a coherent policy aimed at maximizing the development and maintenance of innovative processes. This problem is rather important at the present stage of the development of the Russian economy.
The appearance of the concept of "tax analysis" as an independent scientific direction in the economic analysis due, primarily, to the need to analyze and evaluate the impact of the current tax system, affecting the financial interests of the different groups of subjects of economic relations, on the results of their economic activity, as long as the tax payments coming in budget system, are the main income for the state.
In the process of conducting analytical studies in tax administration should be identified ways that should be used to harmonize the interests of the state and the taxpayer. Used in the analysis of teaching methods should be formed based on the specific problems that arise in making tax decisions.
Sufficiently favorable conditions that have developed in the Russian economy in recent years, largely contributed to the growth of several key macroeconomic indicators, as well as increased tax revenues to the budget system of the Russian Federation.
Formation of the tax system at the present stage of economic development must correspond with the general principles of organization of the system of taxation in countries with developed market economies, and a deviation from these principles will lead to the destruction of the basic foundations of the formation of a free market, will weaken competition, will distort the motivation of economic entities.
Simultaneous reform of the tax and budget systems is fundamental factor to balance the distribution of tax and cost powers between levels of government. Creating coordinated fiscal and budgetary systems of Russia must be based on clear objectives and priorities of the state policy.
Qualitative, structure and ratio analysis of tax, as a key element of the system of tax administration organization can enhance fiscal discipline and strengthen the financial well-being, increase the efficiency of tax policy on payers of taxes and in tax collection, and help to realize qualitative forecasts.
All that was said above allows us to identify tax analysis as an area of special knowledge on research methods and techniques used for the processing and analysis of economic information, which concerns the impact of tax and taxation on economic activity, and is intended to justify the methods of the tax implementation of policy at the level of the business entity, and the state as a whole.