Home  Journals  Finance and Credit  46(382) - 2009 December

Organizational instruments of increase of efficiency of work of tax organs of Russian Federation

Available online: 14 December 2009

Subject Heading: Tax policy

JEL Classification: 

The taking place failings are in detail analysed in organization of control work in the tax organs of Russian Federation. The most characteristic and actual aspects of not only organizational character but also methodical plan are reflected. A conclusion is grounded about the presence of a number of failures to complete in realization of direct procedure of implementation of analysis of the state of control work in the system of FNS of Russia, exposed and grouped typical violations and failings in the process of work of tax organs. Concrete organizational-methodical and legal instruments on their removal, having both theoretical and practical orientation, allowing to activate work and expose the hidden backlogs on the additional extra charge of taxes and collections in the budgetary system of Russian Federation, are offered.

Keywords: tax organs; FNS of Russia; forced disciplinary of tax debt measures; registration and raising on an account; tax verifications; effectiveness of tax verifications

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

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