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Regional Economics: Theory and Practice
 

Activities of the tax authorities of the Republic of Dagestan in administering tax payments to the budget: Analysis, assessment, and prospects

Vol. 15, Iss. 9, SEPTEMBER 2017

PDF  Article PDF Version

Received: 23 March 2017

Received in revised form: 21 June 2017

Accepted: 7 August 2017

Available online: 20 September 2017

Subject Heading: SUSTAINABLE DEVELOPMENT OF REGIONS

JEL Classification: H7

Pages: 1641–1653

https://doi.org/10.24891/re.15.9.1641

Aliev B.Kh. Dagestan State University, Makhachkala, Republic of Dagestan, Russian Federation
fef2004@yandex.ru

Alimirzoeva M.G. Dagestan State University, Makhachkala, Republic of Dagestan, Russian Federation
madimag@mail.ru

Subject The article deals with the issues of tax administration and relations between taxpayers and tax authorities arising during tax calculation and payment to the Russian budget system.
Objectives The article aims to analyze the supervisory activities of tax authorities at different levels to raise tax revenue in budgets, and assess the quality and effectiveness of their work.
Results We propose to supplement the tax administration practice of assessing the effectiveness of tax authorities, which is not related to the preventive work of tax authorities underlying the partnership model of tax administration. In order to improve the control activities of tax authorities to encourage tax payments, we recommend to enhance the off-site control of taxpayers, increase awareness of taxpayers, and raise the level of skills of tax authorities employees.
Conclusions The establishment of an efficient and stable tax system using tax administration tools and mechanisms should ensure fiscal sustainability in the medium and long term.

Keywords: tax revenues, entities of the Russian Federation, control activities, tax authorities, off-site audit, field tax inspection

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