Financial Analytics: Science and Experience

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Financial Analytics: Science and Experience

23(161) - 2013 June

Directions of perfection of tax administration in the Russian Federation

ISSUE 23, JUNE 2013

Available online: 17 June 2013

Subject Heading: Tax regulation

JEL Classification:

Nikulinа E.V. Advisor for State Civil Service of the Russian Federation 3 classes, Graduate Student of the Department of Taxes and Taxation, the Financial University under the Government of the Russian Federation
eknikulina@rambler.ru

In the article current problems of effective implementation of the core functions of tax administration are considered: accounting and registration of taxpayers, the current tax audits and tax audits by the territorial tax authorities in the Russian Federation.

Keywords: tax, taxation, tax law, tax audit, administration

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

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AUGUST 2026