THE CALCULATION OF THE EFFICIENCY OF THE TAX AUTHORITIES
( Pp. 50-52)
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 Moroz Svetlana V. studentka ekonomicheskogo fakulteta
State University of Management
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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Nalogovoe administrirovanie: uchebnik / pod red. O.A. Mironovoy, F.F. KHanafeeva.- 3-e izd. - Yoshkar-Ola: OOO String , 2015.
Nalogi i nalogovoe administrirovanie: uchebnik / pod red. M.V. Mishustina. - M.: Prosveshchenie, 2015.
Raschet effektivnosti raboty nalogovykh organov. Stat ya. Moroz V.V., Moroz S.V. Biznes v zakone . Ekonomiko-yuridicheskiy zhurnal, №5. M.: Izdatel skiy dom YUr-VAK , 2015 g.
Nalogovaya sistema RF na sovremennom etape ee razvitiya. Stat ya. Moroz V.V., Biznes v zakone . Mezhdunarodnyy ekonomiko-yuridicheskiy zhurnal, №6. M.: Izdatel skiy dom YUr-VAK , 2013g.
Ofitsial nyy sayt Federal noy nalogovoy sluzhby RF. - http://www.nalog.ru.
Rossiyskiy nalogovyy portal Elektronnyy resurs . - Rezhim dostupa: www.taxpravo.ru
Ofitsial nyy sayt kompanii Konsul tant Plyus - www.consultant.ru
Elektronnaya versiya zhurnala Rossiyskiy nalogovyy kur er - www.rnk.ru
Keywords:
tax, collection, the tax authority, tax administration, efficiency.
