Tax Administration as a State Revenue Growth Reserve

Nina I. Malis ()
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Nina I. Malis: State University of the Ministry of Finance of the Russia, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2012, issue 1, 19-26

Abstract: Current economic condition could result in problems in development of the state budget of Russia, especially its costs part. One of the main methods of the tax revenue increase is tax administration toughening. The article analyzes legislation and tax control system of Russia and proposes measures for enhancement thereof.

Keywords: taxes; tax administration; on-site tax audits; desk-top tax audits; tax control (search for similar items in EconPapers)
JEL-codes: H20 H21 H83 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:120102:p:19-26

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