Methodical Bases of Rating Assessment of Tax Policy Efficiency

DOI

10.2991/iscfec-18.2019.52How to use a DOI?

Keywords

tax policy; tax; tax administration

Abstract

The article analyzes the existing hierarchy of tax administration within the state tax policy. The provision is formulated that the systemically organized structure functions smoothly if all its components are in interrelationship. This circumstance was also applied to the tax system, which works and develops at a high rate, when all business entities adopt a certain tax policy and work within the law. The efficiency of tax policy is achieved by balancing the functions of taxes and the interests of the state and the payers. An effective tax system can be built on the basis of following certain principles. If in relation to some of them it is possible to make an assessment on the basis of basic statistical or calculation indicators, then for others a similar procedure is not applied, due to the fact that the subjects of tax relations analyze these principles in different ways, subjectively treating the fairness of taxation.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - V. Roshchupkina
PY  - 2019/01
DA  - 2019/01
TI  - Methodical Bases of Rating Assessment of Tax Policy Efficiency
BT  - Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018)
PB  - Atlantis Press
SP  - 234
EP  - 237
SN  - 2352-5428
UR  - https://doi.org/10.2991/iscfec-18.2019.52
DO  - 10.2991/iscfec-18.2019.52
ID  - Roshchupkina2019/01
ER  -