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Towards the object and structure of tax administration

Vol. 3, Iss. 2, FEBRUARY 2010

Available online: 3 February 2010

Subject Heading: ECONOMY OF RUSSIA: TRENDS AND PROSPECTS

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Baev V.V. Postgraduate of department «Taxes and Taxation», Finance academy under the Government of the Russian Federation
victor_tax@mail.ru

More and more authors are writing about tax administration describing theory and problems of practice. But there are still different opinions about several theoretical aspects of tax administration. In this article tax administration is defined as managing of tax system and explored according to the classic management theory. Such approach gives an ability to use effective method of management for solving practical problems of tax administration.

Keywords: tax, administration, system, management, tax, planning, control

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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