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The paper is devoted to the monitoring the corruption-generating factors and the effectiveness of measures aimed at preventing corruption in tax authorities. The authors study crimes of corruption in tax authorities and point out that they are mainly committed for financial gain in the process of communication with the taxpayers - both physical and juridical persons. The authors highlight the systemic character of the Federal Tax Service's work to prevent crimes of corruption which makes it possible to identify both the violations committed by territorial tax agencies and the drawbacks of departmental normative legal acts. The article also examines the work of Commissions on the observance of federal employees' code of conduct and the regulation of the conflict of interests; Commissions work in the territorial tax authorities, analyze and classify both formal (procedural) or essential violations. The authors pay considerable attention to the control over the expenses of territorial tax authority's employees. There are numerous violations in this sphere: insufficient and incomplete character of used measures, formal approach to their organization and implementation, absence of necessary proof. The authors offer recommendations on the procedure of controlling expenses that allows to stop possible corruption offences. They also analyze the profit-related motivation of territorial tax authorities' employees committing crimes of corruption, its connection with the salary levels of state employees and make recommendations on developing comprehensive measures to prevent corruption in tax authorities, including the introduction of the system of social benefits for state employees. In conclusion, the authors present recommendations on the practical application of the monitoring results.
Поветкина et al. (Thu,) studied this question.