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