Efficiency of tax bodies' performance

Fedorovskaya M. A.

Вестник Саратовского государственного социально-экономического университета, 2011, issue 3, 123-126

Abstract: The problems of assessment of tax bodies' activities efficiency which tax administration faces are touched upon. Suggestions made provide an opportunity for bodies of legislative and executive power to take specific measures aimed at enhancing the system of tax administration in the country. Suggested criteria for assessing tax bodies' performance can be put into practice by tax authorities. A new approach to aspects of solving tasks of control over tax compliance, preventing and excluding tax offence rather than solving tasks of tax collection can be also used in practical work of tax bodies.

Keywords: НАЛОГОВОЕ АДМИНИСТРИРОВАНИЕ; НАЛОГОВЫЙ КОНТРОЛЬ; НАЛОГОВЫЕ ПРОВЕРКИ (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:scn:009938:14546436

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