Template-Type: ReDIF-Article 1.0
Author-Name: Nina I. Malis
Author-Email: gdohod@gumf.ru
Author-Workplace-Name: State University of the Ministry of Finance of the Russia, Moscow, Russia
Title: Tax Administration as a State Revenue Growth Reserve
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.
Classification-JEL: H20, H21, H83
Keywords: taxes, tax administration, on-site tax audits, desk-top tax audits, tax control
Journal: Finansovyj žhurnal — Financial Journal
Pages: 19-26
Issue: 1
Year: 2012
Month: January
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/1/statii/2012_01_02.pdf
Handle: RePEc:fru:finjrn:120102:p:19-26