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Evaluation of the efficiency of taxation authorities’ activity

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  • A.P.Kireyenko

Abstract

The paper analyzes the levying and collecting activity of taxation authorities, its absolute and relative efficiency, and various approaches to its evaluation. An indicator of actual efficiency which is the difference between due revenues and real payments has been developed. Using international experience and data from his own sampling tax audit of enterprises and entrepreneurs carried out in the Irkutsk region, the author proposes a procedure for evaluation of this difference

Suggested Citation

  • A.P.Kireyenko, 2004. "Evaluation of the efficiency of taxation authorities’ activity," Journal "Region: Economics and Sociology", Institute of Economics and Industrial Engineering of Siberian Branch of RAS, vol. 3.
    • Handle: RePEc:nos:regioe:2004-3_5
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