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Moroz Viktor V. Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration Moroz Svetlana V. a student at the Faculty of Economics
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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:
Moroz V.V., 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:
tax, collection, the tax authority, tax administration, efficiency.