Open AccessMONITORING PERFORMANCE ASSESSMENT TAX AUTHORITIES
Author(s) -
Yuliya Anoshina
Publication year - 2022
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2022-10-1-11-15
Subject(s) - business , revenue , tax reform , value added tax , tax credit , public economics , ad valorem tax , accounting , service (business) , finance , debt , indirect tax , tax revenue , double taxation , economics , marketing
For the timely execution of tax obligations, tax authorities create trusting relations with taxpayers, providing them with comfortable conditions and a high level of quality of services provided for the timely fulfillment of obligations. The article considers: the composition and structure of tax authorities; indicators for assessing and planning the effectiveness of the tax authorities of Russia, to which the Federal Tax Service refers. Special attention is paid to the analysis of tax revenues to the consolidated budget, their collection and debt.