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Tax Administration as a State Revenue Growth Reserve

Author

Listed:
  • Nina I. Malis

    (State University of the Ministry of Finance of the Russia, Moscow, Russia)

Abstract

Current economic condition could result in problems in development of the state budget of Russia, especially its costs part. One of the main methods of the tax revenue increase is tax administration toughening. The article analyzes legislation and tax control system of Russia and proposes measures for enhancement thereof.

Suggested Citation

  • Nina I. Malis, 2012. "Tax Administration as a State Revenue Growth Reserve," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 19-26, January.
    • Handle: RePEc:fru:finjrn:120102:p:19-26
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    More about this item

    Keywords

    taxes; tax administration; on-site tax audits; desk-top tax audits; tax control;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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