Home  Journals  Economic Analysis: Theory and Practice  2(131) – 2009 January

Impact of tax administration on the level of collection of taxes

Available online: 18 September 2009

Subject Heading: Taxation

JEL Classification: 

The article reflects factors influencing formation of effective tax administration. Special attention is given to political factors in Russia that influenced formation of tax system as a means ensuring revenue and as an element of the system of state influence on the production process. In the course of solution of tasks set towards tax system a necessity to create definite conditions appeared. This served as an implication to reformation of the system of tax administration and delegation of corresponding authorities to entities of this system (authorities of executive power). Under influence of social and economic factors is formed tax administration the tasks of which include not only tax legislation inspection but also planning of tax proceeds, quality evaluation of changes in the course of the tax reform and also tax regulations in relation to the right conferred to taxpayers concerning application of tax preferences.

Keywords: tax, reform, state, taxpayer

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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