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Economic Analysis: Theory and Practice
 

Methodological approaches to tax authorities' headcount optimization

Vol. 13, Iss. 26, JULY 2014

Available online: 8 July 2014

Subject Heading: METHODS OF ANALYSIS

JEL Classification: 

Pages: 17-24

Isaev A.K. Don State Technical University, Rostov-on-Don, Russian Federation
alis_11111@mail.ru

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

Karpova O.K. Rostov State Economic University (RINH), Rostov-on-Don, Russian Federation
Olia2307@mail.ru

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

References:

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  2. Isaev A.K., Pogosian R.R., Karpova O.K. Optimizatsiia organizatsionnoi struktury nalogovykh organov [Optimization of an organizational structure of tax authorities]. Finansy i kredit – Finance and credit, 2014, no. 10, pp. 51–62.
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  8. Siniuk T.Iu. Obosnovanie upravlencheskikh reshenii po sokrashcheniiu chislennosti personala v usloviiakh krizisa [Justification of administrative decisions on reduction of the number of personnel in crisis conditions].Available at: Link. (In Russ.)
  9. Shelepov V.G., Isaev A.K. Sovershenstvovanie struktury nalogovykh organov. Problemy innovatsionno-investitsionnoi i finansovoi deiatel’nosti [Improvement of the structure of tax authorities. Problems of innovation, investment and financial activities]. Rostov-on-Don, SRSUES Publ., 2013, 176 p.

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

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