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Effectiveness Assessment of Tax Authorities Inspection Activities
[Оценка Эффективности Контрольной Деятельности Налоговых Органов]

Author

Listed:
  • Svetlana A. Orlova (Орлова, Светлана)

    (Central Russian Institute of Management – Branch of RANEPA)

  • Natalya A. Dumnova (Думнова, Наталья)

    (Central Russian Institute of Management – Branch of RANEPA)

  • Elena I. Minakova (Минакова, Елена)

    (Central Russian Institute of Management – Branch of RANEPA)

Abstract

The article examines performance indicators of tax authorities inspection activities, as well as their impact on the volume of tax revenues to budgets of different levels. The authors' effectiveness analysis of the measures related to changes in tax policy at the federal and regional levels makes it possible to assess the state of tax system of the region and the fillability of corresponding budgets, taking into account macroeconomic situation dynamics in the country and influence of other factors on economic entities activities in the region.

Suggested Citation

  • Svetlana A. Orlova (Орлова, Светлана) & Natalya A. Dumnova (Думнова, Наталья) & Elena I. Minakova (Минакова, Елена), 2023. "Effectiveness Assessment of Tax Authorities Inspection Activities [Оценка Эффективности Контрольной Деятельности Налоговых Органов]," Science outpost, Russian Presidential Academy of National Economy and Public Administration, issue 2(64), pages 53-59.
    • Handle: RePEc:rnp:scpost:sp2323
    DOI: 10.22394/2949-0855-2023-2-64-53-59
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    More about this item

    Keywords

    tax; tax system; budget revenues; performance indicators; Orel region;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E66 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General Outlook and Conditions
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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