Home  Journals  National Interests: Priorities and Security  32(125) - 2011 August

Strengthening key and functional competence as a basic of development of tax institutes

Available online: 1 September 2011

Subject Heading: THREATS AND SECURITY

JEL Classification: 

In article category formation «the competence of tax institutes» on the basis of the specific maintenance, legislative fastening of formal rules for subjects of tax relations is traced. The chosen approach of research has allowed the author to offer three-level gradation competences of tax institutes: key - maintenance of incomes of the budget in a combination to creation of comfortable conditions of activity to economic subjects; functional - antishadow work, struggle against crises, stimulation of innovative processes; peripheral - connected with registration, information, control (in specific directions) actions.

Keywords: tax institutes; key competence; functional competence; peripheral competence; the specific maintenance; not key competence

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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