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Finance and Credit
 

Optimization of organizational structure of tax authorities

Vol. 20, Iss. 10, MARCH 2014

Available online: 10 March 2014

Subject Heading: TAX SYSTEM

JEL Classification: 

Pages: 51-62

Isaev A.K. Don State Technical University, Rostov-on-Don, Russian Federation
alis_11111@mail.ru

Pogosian R.R. Rostov State University of Economics, Rostov-on-Don, Russian Federation
RuzannaRP@mail.ru

Karpova O.K. Rostov State University of Economics, Rostov-on-Don, Russian Federation
Olia2307@mail.ru

The article considers increasing of overall performance of tax authorities of the region by modernization of organizational structure. The authors carried out the analysis of existing organizational structure with identification of the main inefficient communications and problem sites on the basis of the graphic-analytical method.

Keywords: organizational structure, tax authorities, optimization, graphic-analytical method

References:

  1. Abchuk V.A. Jekonomiko-matematicheskie metody: jelementarnaja matematika i logika. Metody issledovanija operacij [Economic-mathematical methods: elementary mathematics and logic. Methods of research of operations]. St. Petersburg, Sojuz Pabl., 1999.
  2. Avondo-Bodino Dzh. Primenenie v jekonomike teorii grafov [Application in economy of the theory of counts]. Manual edited by A.A. Friedman. Moscow, Progress Pabl., 1966.
  3. Dojcheva A.V. Metodologicheskie osnovy formirovanija organizacionnyh shem nalogovoj sistemy regiona [Methodological bases of formation of organizational schemes of tax system of the region]. Novye tehnologii – New technologies, 2011, no. 1.
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  6. The main directions of tax policy of the Russian Federation for 2013 and on planning period 2014 and 2015. Available at: Link. (In Russ.).
  7. Decree of the President of the Russian Federation “On optimization of number of federal civil servants and employees of federal government bodies” of December 31, 2010, no. 1657.
  8. Shelepov V.G., Isaev A.K. Sovershenstvovanie struktury nalogovyh organov. Problemy innovacionno-investicionnoj i finansovoj dejatel'nosti [Improvement of structure of tax authorities. Problems of innovative and investment and financial activity]. Rostov-on-Don, SRSUES Pabl., 2013.

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

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