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The paper considers a methodology of assessment of the control work efficiency of tax authorities including a wide range of quantitative and quality indicators covering various aspects of the tax authority activity of. The main units of the offered methodology are the analysis of dynamics, the structure and a plan realization of tax revenues in the budgetary system of the Russian Federation in a section of taxes and the main types of the economic activity; the analysis of dynamics and the structure of arrears on taxes and levies in the budgetary system of the Russian Federation in a section of taxes and the main types of the economic activity; the analysis of control and test activity of the tax authority. The main forms of the statistical reporting of the tax authority are the source for conducting the analysis. The methodology allows providing complexity of the analysis, establishing the reasons of inefficiency of the tax authority’s work and developing the system of actions for their elimination. It is directly intended for purposes of the practical application in the analysis of the control and test work of the tax authority of any region. DOI: 10.5901/mjss.2015.v6n6s3p127

Methodology of Assessment of the Control Work Efficiency of the Tax Authority