Template-Type: ReDIF-Article 1.0
Author-Name: Elena V. Ivanova
Author-Email: iva-ev@yandex.ru
Author-Workplace-Name: The Omsk Branch of the State University of the Ministry of Finance of the Russian Federation, Omsk, Russia
Title: Tax Administration Efficiency Assessment Methodology
Abstract: Currently, Russia has no unified methodology of assessment of the tax agencies control efficiency. The article presents an original methodology based on application of independent indices and coefficients. It enables significant enhancement of the objectivity of assessment, comparison of the regional tax agencies’ results with those of the federal agencies and could have a generalbeneficial effect on the tax administration efficiency.
Classification-JEL:
Keywords: Tax administration, tax control, efficiency assessment, efficiency criteria, efficiency indicators
Journal: Finansovyj žhurnal — Financial Journal
Pages: 109-118
Issue: 4
Year: 2011
Month: October
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/4/fm_2011_4_absracts.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:110411:p:109-118