Economic Problems and Legal Practice Issue №2 — 2018

THE CALCULATION OF THE EFFICIENCY OF THE TAX AUTHORITIES
( Pp. 50-52)

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., (2018), THE CALCULATION OF THE EFFICIENCY OF THE TAX AUTHORITIES. Economic Problems and Legal Practice, 2 => 50-52.

Reference list:

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Keywords:

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

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