Home  Journals  Economic Analysis: Theory and Practice  19(184) - 2010 July

The analysis and estimation of efficiency of tax administration on the basis of calculation of limiting values of macroeconomic indicators and dynamics of tax definitions of modern civil law

Available online: 14 July 2010

Subject Heading: THE EFFICIENCY OF TAX ADMINISTRATION

JEL Classification: 

The basic indicator of efficiency of tax administration of the modern state is steady process of taxation in the budget. The given work contains the analysis of tax incomes of the consolidated budget and taxes debts for 2000-2008гг., the analysis of dynamics of tax definitions for 1998-2008гг. It is concluded that for an estimation of efficiency of tax administration in system of tax safety macroeconomic indicators have not great value, as their limiting values, which non-observance leads to occurrence of negative, destructive tendencies at formation of budgets of all levels of budgetary system of the state.

Keywords: tax administration, tax incomes, shortage, debts, tax definitions

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

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