Effectiveness Assessment of Tax Incentives

Authors

  • NATALYA YURIEVNA SIMONOVA
  • YULIA NIKOLAEVNA AN
  • ELENA VLADIMIROVNA IVANOVA
  • SERGEY NIKOLAEVICH MARKOV
  • MIKHAIL YURIEVICH MAKOVETSKY

Keywords:

tax administration, the efficiency of tax administration, quality of tax administration, tax control, taxes, budget system revenues, tax arrears.

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.

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References

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Published

2021-06-30

How to Cite

SIMONOVA, N. Y. ., AN, Y. N. ., IVANOVA, E. V. ., MARKOV, S. N. ., & MAKOVETSKY, M. Y. . (2021). Effectiveness Assessment of Tax Incentives. The Journal of Contemporary Issues in Business and Government, 27(3), 2040–2046. Retrieved from https://cibgp.com/au/index.php/1323-6903/article/view/1810

Issue

Vol. 27 No. 3 (2021): The journal of contemporary issues in business and government

Section

Articles

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