Development and Analysis of Tax Security Indicators Based on Indicators of Assessment of the Quality of Tax Administration

Relevance. Currently, the Russian economy is characterized by extremely large volumes of waste generation and this problem is a real threat to the country's sustainable development. In the European part of Russia, despite its vastness, the area of free land is limited, and in some cases they are not available at all. This restricts the storage and disposal of waste and creates conditions for the mass distribution of illegal waste dumping and the occurrence of spontaneous unauthorized dumps. Often, when such landfills occur on land plots that do not have an owner, it is very problematic to identify the person responsible for their occurrence and bring them to justice, and in the case of proven violations, violators usually face no more than 2 thousand rubles. In this regard, this study solved an urgent task, which is to develop a scientifically based approach to increasing liability for the specified environmental offense, taking into account the socio-economic aspects of this problem.
The purpose is to develop ways to improve public waste management, in particular unauthorized landfills, taking into account the socio-economic aspects of this problem.
Objectives. The scientific and technical task is to develop an approach to increasing responsibility for the occurrence of spontaneous unauthorized landfills by using a differentiated system of penalties levied on those responsible for the formation of landfills.
Methodology. The article uses the dialectical method as a General scientific method of cognition. The authors consider the methods of state waste management, in particular, the mechanism of bringing to responsibility for an environmental offense – the occurrence of an unauthorized dump.
Results. Being considered A method for calculating a fine for the occurrence of a spontaneous unauthorized dump, taking into account its environmental and social danger. Rapid detection and initial accounting of natural unauthorized dumps formed on the urban territory is carried out using the Internet resource developed by the authors. Assessment of landfill hazard and calculation of penalties is performed in accordance with the methods developed by the authors using plug-in external software modules.
Conclusions. The proposed approach to calculating differentiated penalties for the occurrence of spontaneous unauthorized landfills takes into account the environmental and social danger of landfills and is a direction of economic incentives for environmentally sound behavior, since the increased amount of the fine will contribute to the rapid elimination of unauthorized landfills by land owners

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