Estimation of the Quality of Tax Administration in the Russian Federation

Abstract

This article is devoted to approaches to the estimation of the quality of tax administration, the basic criteria for estimation of the quality of tax administration, use in scientific literature and in practice of tax authorities is considered; emphasis made on the influence of factors of entrepreneurship activity in regional aspects of tax administration; possibilities of using of some indicators of the quality of tax administration are summarized; the conclusion is made on the necessity of estimation of the quality of tax administration by direct and indirect indicators.

Formation Of Tax Security As A System-Forming Element Of Financial Security

“…The threats to the inefficiency of the regulatory function include increase in the tax burden and in unsettled https: //doi.org/10.15405/epsbs.2020.10.03.76 Corresponding Author: Natalia Varaksa Selection and peer-review under A variety of indicators are used to assess the tax security state (Afanasyeva, 2015;Maslov, 2019;Nasyrova, 2015), which, of course, reflect individual aspects of the phenomenon under consideration. We suggest highlighting indicators as part of the assessment of the functions performed by tax administration (Table 01).…”

“…There are no comprehensive studies relating to indicators of tax security assessment (Maslov, 2019); they mostly come down to indicators of tax administration (Nasyrova, 2015) or indexes for assessing the level of tax security (Afanasyeva, 2015).…”

The Regional Tax Security Mechanism Based on Reduction of Tax Risks and Use of Information Technologies

“…Panskov [10,11], Viktorova [12], Mukhamedzhanova [13], Vlasova [14], Gorokhova [15] and other scholars focus on studies of tax and budget risks as well as the process of risk management. Researchers identify elements of tax administration as basic tools for ensuring tax security in the region [16][17][18][19][20][21][22].…”