TAX ADMINISTRATION TRENDS IN MODERN ECONOMIC CONDITIONS

ТЕНДЕНЦИИ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ В СОВРЕМЕННЫХ ЭКОНОМИЧЕСКИХ УСЛОВИЯХ

Elena Yu. Zolochevskaya (Золочевская Е.Ю.), Anastasia V. Skidan (Скидан А.В.) and Ksenia S. Arkhipova (Архипова К.С.)
Additional contact information
Elena Yu. Zolochevskaya (Золочевская Е.Ю.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Anastasia V. Skidan (Скидан А.В.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Ksenia S. Arkhipova (Архипова К.С.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration

State and Municipal Management Scholar Notes, 2023, vol. 1, 68-75

Abstract: The article presents an analysis of the essence and approaches to understanding the term "tax administration", an analysis of the dynamics of revenues administered by tax authorities, and also calculates the coefficient of their collection as a tool for assessing the effectiveness of the tax administration system for the period 2020-2022. On the scale of the Russian Federation and the Rostov region. The structure and dynamics of changes in the volume of tax revenues by levels of taxation and types of taxes to the consolidated budget in the country and region for the corresponding period have been studied. Based on the calculations, a list of budget-forming taxes for 2022 was selected, and the dynamics of the debt of the consolidated budget in the Rostov region by taxation levels was studied.

Keywords: tax administration; tax administration system; tax revenues; collection of taxes and fees; total debt (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
ftp://w82.ranepa.ru/rnp/smmscn/s2319.pdf

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s2319

Access Statistics for this article

State and Municipal Management Scholar Notes is currently edited by Tatiana Ignatova

More articles in State and Municipal Management Scholar Notes from Russian Presidential Academy of National Economy and Public Administration Contact information at EDIRC.
Bibliographic data for series maintained by RANEPA maintainer ().