Business in Law Issue №5 — 2015

MEASURE OF EFFICIENCY TAX ADMINISTRATION
( Pp. 206-208)

Viktor V. Moroz

Viktor V. Moroz Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
Financial University under the Government of the Russian Federation
Moscow, Russian Federation

Abstract:

Proper organization of the control of the tax authorities can significantly increase revenue payments to the budget, with no comprehensive and correct evaluation of the results is impossible to identify the most effective areas of tax control. In the economic literature does not exist or is replaced by the notion of effectiveness of the tax authorities and is much more common notion of the effectiveness of the tax authorities

How to Cite:

Viktor V.M., (2015), MEASURE OF EFFICIENCY TAX ADMINISTRATION. Business in Law, 5 => 206-208.

Reference list:

1. Nalogovyy kodeks RF.
Dadashev A.Z., Lobanov A.V. Nalogovoe administrirovanie v Rossiyskoy Federatsii. - M.: Knizhnyy mir, 2002.
Dobrokhotova V.B., Lobanov A.V. Nalogovye proverki (kniga dlya nalogoplatel shchika i nalogovika) 2-e izdanie. M.: MTSFER, 2007
Rossiyskiy nalogovyy portal Elektronnyy resurs . - Rezhim dostupa: www.taxpravo.ru

Keywords:

tax, collection, the tax authority, tax administration, efficiency, the performance.

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MODELS OF INTEGRATED ASSESSMENT OF INVESTMENT PROJECTS FOR VARIOUS ECONOMIC ENTITIES

Olga V. Loseva

Marina A. Fedotova

investment project evaluation cost efficiency algorithmic model

FINANCE Pages: 250-257 Issue №24067

Inheritance Tax in South Korea, Greece, Japan, France and the Need to Return it

Dana Z. Dolatova

Viktor V. Moroz

tax inheritance tax inheritance tax system foreign countries

INTERNATIONAL LAW Pages: 280-286 Issue №24870

On the Issue of the Effectiveness of the Institute of Tax Benefits(in the Context of the Interaction of Legal and Economic Principles)

Archireeva Anastasia Sergeevna

tax benefit efficiency tax revenues revenues budget

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Shcherbakov A.P.

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Matskevich R.

the bodies of internal Affairs economic security intellectualization of law enforcement scientific support efficiency

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Semenov Alexander Sergeevich

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10. FINANCIAL LAW; TAX LAW; BUDGETARY LAW Pages: 253-257 Issue №18204

Tax checks of compliance with the law on the use of cash control equipment: their efficiency and efficiency

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Milehina Catherine S.

tax control tax authority audit efficiency effectiveness

10. FINANCE, CASH CIRCULATION AND CREDIT, ACCOUNTING AND ANALYSIS Pages: 152-155 Issue №2928

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9. CRIMES IN THE SPHERE OF ECONOMIC ACTIVITIES Pages: 156-159 Issue №4395

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Palishkina Olga V.

Vladimir F. Gaponenko

the tax evasion probabilistic assessment economic damage efficiency

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Arrest as a form of criminal punishment: challenges and prospects

Kokorev Vladimir G.

Kuzmenko Ella Yu.

arrest measure of state coercion purpose of punishment efficiency