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ИД «Финансы и кредит»






Economic Analysis: Theory and Practice

Methodological approaches to tax authorities' headcount optimization

Vol. 13, Iss. 26, JULY 2014

Available online: 8 July 2014


JEL Classification: 

Pages: 17-24

Isaev A.K. Don State Technical University, Rostov-on-Don, Russian Federation

Pogosian R.R. Rostov State Economic University (RINH), Rostov-on-Don, Russian Federation

Karpova O.K. Rostov State Economic University (RINH), Rostov-on-Don, Russian Federation

The article presents the research results of substantiation of methodological approaches to optimization of the number of tax authorities' personnel. On the basis of a correlation and regression analysis the authors establish the lower bound of the optimum size of salary workers of inter-district tax inspection offices. As a result of the research, the authors offer models of forecasting of a personnel number depending on the main criteria of efficiency of tax authorities.

Keywords: tax authorities, optimization, number, personnel, correlation and regression analysis


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

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