Estimation of Tax Administration Efficiency in Russian Federation in context of budget tax revenues

DOI

10.2991/ttiess-17.2017.100How to use a DOI?

Keywords

tax administration, tax revenues, budget

Abstract

This article presents the findings of the study of tax administration efficiency in the Russian Federation in the context of tax revenue flows to the consolidated budget of the country for the period of 2005-2015. The estimation of the tax administration efficiency is based on the definition of an economic and mathematical model that characterizes the dependence of the tax revenue level on the key indicators of tax administration. The statistical data provided by the Federal Tax Service of the Russian Federation were used in the study. It has been concluded that there are three indicators that have a significant impact on the tax collection in the budget system of the Russian Federation: the amount of arrears paid; taxpayers' coverage with field tax inspections; the amount of the reduced tax payments as a result of tax inspections. The built economic and mathematical model, which confirms a relatively high correlation between the behavior of tax returns in the budget system of the Russian Federation and the selected indicators of tax administration, determines the need for its qualitative improvement in the conditions of the emerging national tax system. The article also covers recommendations for the establishment of efficient tax administration in the Russian Federation, such as: reduction in the administrative costs for enforcement of the tax legislation by state authorities and taxpayers; elimination of the existing opportunities for tax evasion; improvement of the conditions for taxpayers' performance of their tax liabilities.

Copyright

© 2017, 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  - Nadezhda Nickolaevna Semenova
AU  - Natalya Alekseevna Filippova
AU  - Tatyana Aleksandrovna Fremova
PY  - 2017/06
DA  - 2017/06
TI  - Estimation of Tax Administration Efficiency in Russian Federation in context of budget tax revenues
BT  - Proceedings of the International Conference on Trends of Technologies and Innovations in Economic and Social Studies 2017
PB  - Atlantis Press
SP  - 612
EP  - 618
SN  - 2352-5428
UR  - https://doi.org/10.2991/ttiess-17.2017.100
DO  - 10.2991/ttiess-17.2017.100
ID  - Semenova2017/06
ER  -