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Tax Administration Trends In Modern Economic Conditions
[Тенденции Налогового Администрирования В Современных Экономических Условиях]

Author

Listed:
  • Elena Yu. Zolochevskaya (Золочевская Е.Ю.)

    (South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration)

  • Anastasia V. Skidan (Скидан А.В.)

    (South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration)

  • Ksenia S. Arkhipova (Архипова К.С.)

    (South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration)

Abstract

The article presents an analysis of the essence and approaches to understanding the term "tax administration", an analysis of the dynamics of revenues administered by tax authorities, and also calculates the coefficient of their collection as a tool for assessing the effectiveness of the tax administration system for the period 2020-2022. On the scale of the Russian Federation and the Rostov region. The structure and dynamics of changes in the volume of tax revenues by levels of taxation and types of taxes to the consolidated budget in the country and region for the corresponding period have been studied. Based on the calculations, a list of budget-forming taxes for 2022 was selected, and the dynamics of the debt of the consolidated budget in the Rostov region by taxation levels was studied.

Suggested Citation

  • Elena Yu. Zolochevskaya (Золочевская Е.Ю.) & Anastasia V. Skidan (Скидан А.В.) & Ksenia S. Arkhipova (Архипова К.С.), 2023. "Tax Administration Trends In Modern Economic Conditions [Тенденции Налогового Администрирования В Современных Экономических Условиях]," State and Municipal Management Scholar Notes, Russian Presidential Academy of National Economy and Public Administration, vol. 1, pages 68-75.
    • Handle: RePEc:rnp:smmscn:s2319
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