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The Efficiency of Tax Administration in the Tax System of the Russian Federation

Author: Andrey L. Anisimov, Cand. Sc. (Econ.), Associate Prof. of Public Law Dept.

Abstract: Tax administration is a set of actions of the authorized state bodies and their officials aimed at implementing effective tax policy of the state. One of the aspects of tax administration is the problem of improving the efficiency of the tax authorities, as they play a leading role in the formation of the state budget, on the one hand, and on the other, their activities incur considerable costs to the budget. Consequently, insufficiently rational organization of the structure of tax service and its territorial divisions increases costs even further, requires considerable effort to coordinate their activity, reduces the potential of the tax authorities.

Implementation of the main directions of tax administration targets the construction of an economically efficient tax system, improvement of the competitiveness of the national economy and, accordingly, improvement of the living standards of the population.

Key words: tax administration; efficiency; economic performance; fiscal efficiency; criteria of efficiency.