Journal of Contemporary Issues in Business and Government


Print ISSN: 2204-1990

Online ISSN: 1323-6903

Volume27, Issue3

Effectiveness Assessment of Tax Incentives

Journal of Contemporary Issues in Business and Government, 2021, Volume 27, Issue 3, Pages 2040-2046
10.47750/cibg.2021.27.03.252

Abstract

The article examines the role and importance of taxes for the formation of the budget system, highlights the shortcomings of the tax collection system, considers approaches to defining the concept of tax administration, assessing its effectiveness. The existing problems in terms of calculating the efficiency of tax administration have been identified. An assessment method was developed and tested on the example of several tax authorities in the Russian Federation.
The study aims to develop theoretical aspects and methodology for assessing tax administration in the Russian Federation as the basis for ensuring budget revenues.
Keywords:
Main Subjects:

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