Yashina N.I.National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation sitnicof@mail.ru
Aleksandrov E.E.National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation aee152@yandex.ru
Importance The target to ensure the growth of tax revenues to the budgets of all levels necessitates improving the current system of tax control. An important condition for successful tax control is to increase the efficiency of tax audits conducted by tax authorities. Objectives The study aims to develop a technique for evaluating the tax audit efficiency of territorial tax bodies as a mandatory element of the modern monitoring system of the quality of government control in the area of tax relations. Methods The study employs general and special research methods. The comprehensive assessment of tax audit efficiency conducted by tax authorities rests on the methods of composite indicators. We use the correlation technique to estimate relative importance of individual indicators. Results We propose a system of individual indicators to evaluate the efficiency of tax audits. We also developed a composite indicator, which measures the efficiency of audits conducted by tax authorities. The method of designing the composite indicator has been tested on the statistics provided by the constituent entities of the Russian Federation. Based on the composite indicators, we calculated the rating and developed the classification of Russian regions according to the efficiency of tax audits. ConclusionsandRelevance Effective managerial decisions aimed at improving the quality of tax control require creating the common informational base to exchange best practices in auditing among tax authorities of the subjects of the Russian Federation.
Keywords: tax control, tax authorities, efficiency, integrated index
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