Business in Law Issue №5 — 2015

THE CALCULATION OF THE EFFICIENCY OF THE TAX AUTHORITIES
( Pp. 209-214)

Viktor V. Moroz Moroz Svetlana V.

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 Moroz Svetlana V. studentka ekonomicheskogo fakulteta
State University of Management

Abstract:

FTS of Russia is a system of organs, built by subject-territorial principle on the basis of a strict hierarchy that allows you to build a system of continuous monitoring of the legality of both within the system and the control over the payment of taxes and fees by taxpayers. To assess the effectiveness of the Federal Tax Service of Russia is determined by the cost of the rate of tax and the rate of collection of taxes and duties under the control of the Federal Tax Service of Russia, the consolidated budget of the Russian Federation - is characterized by different aspects of the activity of the tax authorities

How to Cite:

Viktor V.M., Moroz S.V., (2015), THE CALCULATION OF THE EFFICIENCY OF THE TAX AUTHORITIES. Business in Law, 5 => 209-214.

Reference list:

Nalogovyy kodeks RF.
Dadashev A.Z., Lobanov A.V. Nalogovoe administrirovanie v Rossiyskoy Federatsii. - M.: Knizhnyy mir, 2002.
Osnovnye napravleniya nalogovoy politiki na 2015 god i planovyy period 2016 i 2017 godov (odobreny Pravitel stvom RF 01.07.2014).
Rossiyskiy nalogovyy portal Elektronnyy resurs . - Rezhim dostupa: www.taxpravo.ru

Keywords:

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

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