On tax control efficiency evaluation

Tikhonova, A.V.; Dzyuba, D.V.

doi:10.24891/ia.21.5.612

2018

DOI: 10.24891/ia.21.5.612

|View full text |Cite

On tax control efficiency evaluation

A.V. Tikhonova¹,

D.V. Dzyuba²

Abstract: a кандидат экономических наук, ассистент департамента налоговой политики и таможенно-тарифного регулирования, Финансовый университет при Правительстве Российской Федерации, ассистент кафедры статистики и эконометрики, Российский государственный аграрный университет-МСХА имени К.А. Тимирязева,

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2020

Publication Types

Select...

Article1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

References 2 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Assessment of the tax system and tax authorities efficiency in Russia

Борщевский

2020

Vopr. èkon.

View full text Add to dashboard Cite

In this paper we propose a comprehensive methodology for assessing the development of the tax system and tax service of the Russian Federation in 1991—2018. Then we have tested this methodology on statistical data and calculated the indices, and compiled a chronology of key events in the development of the tax system of the Russian Federation and the development of tax authorities. Also we have verified the hypothesis of the presence of statistical relationship in the development of the tax system and tax authorities. We reveal a high degree of statistical compliance of the tax system and the tax service development indices. Mismatch in the dynamics of their development in the period of 2014—2018 is caused by both the post-crisis slowdown in economic growth and negative trends in government regulation (the emergence of new taxes, increased tax burden on businesses, etc.).

show abstract

Assessment of the tax system and tax authorities efficiency in Russia

Борщевский

2020

Vopr. èkon.

View full text Add to dashboard Cite

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

On tax control efficiency evaluation

Cited by 1 publication

References 2 publications

Assessment of the tax system and tax authorities efficiency in Russia

Assessment of the tax system and tax authorities efficiency in Russia

Contact Info

Product

Resources

About