Document Type : Research Article
Authors
- NATALYA SIMONOVA 1
- YULIA NIKOLAEVNA AN 2
- ELENA VLADIMIROVNA IVANOVA 3
- SERGEY NIKOLAEVICH MARKOV 4
- MIKHAIL YURIEVICH MAKOVETSKY 5
1 PhD in Economics Associate Professor, Associate Professor of the Department of Finance and Accounting, Omsk branch of the Financial University under the Government of the Russian Federation,
2 Associate Professor, Autonomous non-profit educational institution of higher education, Siberian Institute of Business and Information Technologies, Address: 1st Building, 24th Severnaya Str., 644116, Omsk, Russia
3 candidate of economic sciences, associate professor, Associate Professor of the Department of Finance and Accounting, Omsk branch of the Financial University under the Government of the Russian Federation,
4 PhD in Economics, Associate Professor of the Department of Finance and Accounting, Omsk branch of the Financial University under the Government of the Russian Federation, Address: 6 Partizanskaya Str., 644099, Omsk, Russia
5 candidate of economic sciences, associate professor, Head of the Department of Management, Private educational institution of higher education , Moscow University named after Witte S.Y.
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
- tax administration
- the efficiency of tax administration
- quality of tax administration
- tax control
- taxes
- budget system revenues
- tax arrears
Main Subjects
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