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Financial Analytics: Science and Experience
 

A methodology for modernizing the tax authorities management system

Vol. 8, Iss. 19, MAY 2015

PDF  Article PDF Version

Available online: 7 June 2015

Subject Heading: Tax regulation

JEL Classification: 

Pages: 51-62

Giraev V.K. Dagestan State Institute of National Economy, Makhachkala, Republic of Dagestan, Russian Federation
vgaaf@rambler.ru

Importance As the Russian economy is facing the crisis aggravation, it becomes relevant to update approaches to managing tax authorities' activities and optimize their organizational structure. The article focuses on developing the scientific methodology for modernizing tax authorities' structure that pursues the Russian Federal Tax Service's mission of effective control and oversight, and extending a line of services for taxpayers.
     Objectives The article aims at substantiating the methodology for improving the system of managing tax authorities through modernizing their organizational structure. This transformation is designated to make tax administration more efficient at each level, develop incentive and regulatory functions of the tax system.
     Methods To give proof of activities for modernizing the tax authorities management system, I apply a systems and cybernetic approach, which identifies a set of objectives, activities and the existing system.
     Results The proposed methodology for modernizing the tax authorities management system helped formulate a list of elementary management tasks throughout the entire hierarchy of tax authorities. I propose an algorithm that is used to consider the procedure for modernizing the Russian tax authorities management system. I present the results of the research as the modernizing procedures and illustrate some examples of tax authorities, in accordance with algorithmic decomposition.
     Conclusions and Relevance The proposed and substantiated methodology scientifically validates an integrative concept of system modernization of tax authorities' activities and encourages economic development through improving services for tax payers and effective vertical and horizontal communication of tax authorities. If tasks and functions of tax authorities are clearly segregated at each level, it will considerably increase the efficiency of managerial decisions and procedures, eliminate duplicate functions, thus creating grounds for optimizing the organizational structure and headcount of the Russian tax authorities.

Keywords: tax authority, management system, modernization, system, cybernetic approach, decomposition

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