IDEAS home Printed from https://ideas.repec.org/a/scn/031101/15724678.html
   My bibliography  Save this article

Методологические Аспекты Оценки Налоговой Дисциплины

Author

Listed:
  • Иванов Виктор Владимирович

    (Санкт-Петербургский государственный университет)

Abstract

В статье обосновываются подходы к количественной оценке уровня платежной и исполнительной дисциплины в системе налогового менеджмента. Предлагаются показатели, позволяющие осуществлять комплексный анализ налоговой дисциплины на региональном и федеральном уровнях, приводится методика расчета коэффициента налоговой платежной дисциплины, оценки исполнительной и платежной налоговой дисциплины.The article substantiates approaches to the quantitative assessment of the payment and executive discipline in the tax management system. Indicators allowing for a comprehensive analysis of the fiscal discipline at the regional and federal levels are proposed; the methodology for the calculation of the tax payment discipline coefficient and the assessment of the executive and payment fiscal discipline is described

Suggested Citation

  • Иванов Виктор Владимирович, 2014. "Методологические Аспекты Оценки Налоговой Дисциплины," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 3, pages 89-92.
    • Handle: RePEc:scn:031101:15724678
    as

    Download full text from publisher

    File URL: http://cyberleninka.ru/article/n/metodologicheskie-aspekty-otsenki-nalogovoy-distsipliny
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scn:031101:15724678. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CyberLeninka (email available below). General contact details of provider: http://cyberleninka.ru/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.