The article is devoted to the reporting as a tool of state regulation and enforcement. The article examines the reporting of Russian business organizations with reference to the state bodies.
The article includes the following topics: the notion of reporting, types and features of reporting, problems of reporting, the procedure for the establishing of new types of reporting for business organizations.
The article examines the reporting regardless of the scope of regulation. Other articles usually consider reporting of enterprises only in relation to the financial sector (tax reporting) or to the statistical reporting, but this article studies reporting at the universal level. The author distinguishes the following types of reporting: the state statistical reporting, financial reporting (accounting and tax reporting), reporting of sectors. There is a description of each type of reporting and its legal regulation, of signs and features of each type of reporting systems in the article.
The article presents a classification of the business reporting on various grounds.
It is proved that the reporting is a tool of state regulation and enforcement on a par with such tools as: various state permissions (licensing, accreditation, certification, etc.), control functions of state bodies (testing and inspection business). Reporting creates costs for business as it needs completing reporting forms. Therefore, this article proposes to introduce regulatory mechanisms that exclude the establishment of redundant reporting forms.
The authors’ conclusions were verified in eight areas of public administration. The authors revealed an exhaustive list of reporting forms in all these areas. Such forms were reviewed with regard to the content and purposes of their collection.
The article formulates proposals to improve the procedure for the establishing of new types of reporting for business organizations.