Home  Journals  Financial Analytics: Science and Experience  46(184) - 2013 December

Scientific approaches to the essence, quality and effectiveness of tax administration

Available online: 23 December 2013

Subject Heading: Taxes and taxation

JEL Classification: 

Management of the tax relations demands existence of the developed theoretic-methodological base, allowing to lay the foundation for the productive mechanism of organizational support of tax processes. Scientific approaches are presented in the article to essence and the content of tax administration, distinctive features of this process are revealed. It is proved that "quality of tax administration" is the multidimensional concept including an absolute assessment, property of production (services, works), compliance to appointment and cost, degree of satisfaction of inquiries of taxpayers. The ratio of the concepts "efficiency" and "productivity" of tax administration is investigated and attempt of specification of these categories is made.

Keywords: tax administration, taxing authority, quality, efficiency, productivity

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

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