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Tax Administration Efficiency Assessment Methodology

Author

Listed:
  • Elena V. Ivanova

    (The Omsk Branch of the State University of the Ministry of Finance of the Russian Federation, Omsk, Russia)

Abstract

Currently, Russia has no unified methodology of assessment of the tax agencies control efficiency. The article presents an original methodology based on application of independent indices and coefficients. It enables significant enhancement of the objectivity of assessment, comparison of the regional tax agencies’ results with those of the federal agencies and could have a generalbeneficial effect on the tax administration efficiency.

Suggested Citation

  • Elena V. Ivanova, 2011. "Tax Administration Efficiency Assessment Methodology," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 109-118, October.
    • Handle: RePEc:fru:finjrn:110411:p:109-118
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