Regional Economics: Theory and Practice

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Regional Economics: Theory and Practice

17(110) – 2009 June

Tax Audit Efficiency as an Indicator of Effective Taxation Management

Vol. 7, Iss. 17, JUNE 2009

Available online: 14 October 2009

Subject Heading: Research. experience. solutions

JEL Classification:

Kalashnikova I.N. lecturer of the department of finances of the Saratov State Social and Economic University ;

Based on analysis of separate characteristics of tax audit efficiency as a main form of tax control, the article reflects the influence of the taxation bodies control results on the taxation management efficiency. Besides, special attention is paid to the currently existing problems obstructing the higher tax control efficiency and the ways of their solving.

Keywords: tax, management, control, productiveness, efficiency

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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