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Finance and Credit

36(372) - 2009 September

Administrative reform in tax authorities: Tendencies of the modern period

Vol. 15, Iss. 36, SEPTEMBER 2009

Available online: 6 November 2009

Subject Heading: Tax policy

JEL Classification:

Grinkevich L.S. Doctor of Economic Sciences, Professor, Head of the Tax and Taxation Department, Tomsk State University
nasty_saturn@rmail.ru

Abramov A. P. Candidate of technical Science, Associate professor of the Taxes and Taxation Department, Tomsk State University ;

This article describes the matters of administrative reform realization in tax authorities and also factors, which restrain the improvement of the tax administration efficiency. You’ll find here the conclusion about a necessity to simplify fiscal procedures and rise of the determinacy of tax legislation standards.

Keywords: administrative reform, tax authorities, fiscal administration, fiscal administration efficiency

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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Vol. 30, Iss. 3

March 2024