Ivanova I.A.Ogarev Mordovia State University, Saransk, Republic of Mordovia, Russian Federation ivia16@mail.ru
Efremova T.A.Ogarev Mordovia State University, Saransk, Republic of Mordovia, Russian Federation Efrta@mail.ru
Importance The completeness and timeliness of tax revenues are subject to tax administration, i.e. government control over tax relationships. Objectives The research devises methods for assessing the efficiency of tax administration through econometric modeling. Methods The article examines correlation and regression modeling of how tax revenue depends on the tax administration efficiency. Multiple regression mainly pursues a model with multiple factors and determines the effect of each factor in particular, their common influence on the modeled indicator. Results We found factors, which influenced tax revenue most of all. Having examined the nature and modeled relationships between factors and results, we selected and substantiated two mathematical regression equations based on three variables. Comparing the equations per significance criteria allows to determine the substance of the correlation in question. Conclusions and Relevance We devise a model depicting how tax revenue depends on the tax administration efficiency, and substantiate the reliability and possibility of using the model to assess and forecast tax revenue. Modeling allows to forecast a collectible amount of taxes in the future, ensure their further reasonable allocation in line with public needs. The findings may be useful when assessing and projecting tax revenue of the budget of the State.
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