Tax administration trends in modern economic conditions
https://doi.org/10.22394/2079-1690-2023-1-1-68-75
Abstract
The article presents an analysis of the essence and approaches to understanding the term "tax administration", an analysis of the dynamics of revenues administered by tax authorities, and also calculates the coefficient of their collection as a tool for assessing the effectiveness of the tax administration system for the period 2020-2022. On the scale of the Russian Federation and the Rostov region. The structure and dynamics of changes in the volume of tax revenues by levels of taxation and types of taxes to the consolidated budget in the country and region for the corresponding period have been studied. Based on the calculations, a list of budget-forming taxes for 2022 was selected, and the dynamics of the debt of the consolidated budget in the Rostov region by taxation levels was studied.
About the Authors
E. Yu. Zolochevskaya
South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation
Russian Federation
Elena Yu. Zolochevskaya – Doctor of Economics Sciences, Professor, Deputy Director
Rostov-on-Don
A. V. Skidan
South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation
Russian Federation
Anastasia V. Skidan – Candidate of Economic Sciences, Associate Professor, Director of the Center for Scientific and Educational Policy
Rostov-on-Don
K. S. Arkhipova
South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Russian Federation
Russian Federation
Ksenia S. Arkhipova – Student
Rostov-on-Don
References
1. Ospanov, Marat Turdybekovich. Tax reform and harmonization of tax relations: dis. Doctor of Economics Sciences: 08.00.10. St. Petersburg: Publishing house of St. Petersburg State University of Economics; 1997. 426 p. (In Russ.)
2. Peronko I. A., Krasnitsky V. A. Tax administration. Nalogovyi vestnik = Tax Bulletin. 2000;(10). (In Russ.)
3. Paskachev A.B. Big explanatory dictionary of tax terms and norms / A.B. Paskachev, V.A. Kashin, M.R. Boboev; Ed. G. I. Bukaev; Ministry of Ros. Federation of taxes and fees. State. scientific research in-t of development of the tax system. Moscow: Helios ARV; 2002. 775 p. (in Russ.)
4. Chukhnina G. Ya. Reforming the system of tax control in the Russian Federation. Volgograd: VolGU Publishing House; 2001. 136 p. (In Russ.)
5. Ponomarev A. I., Nikulina S. V., Goygereev K. K. Actual problems of tax administration: study guide. Rostov-on-Don: Mini Type, 2011. 304 p. (In Russ.)
6. Mishustin M. V. Information and technological foundations of state tax administration in Russia: monograph. Moscow: UNITI, 2005. 252 p. (In Russ.)
7. Mayburov I. A. Taxes and taxation: textbook. - 4th ed., revised and additional. Moscow: UNITI-DANA. 2011. (Golden Fund of Russian textbooks). 558 p. (In Russ.)
8. Abramchik L. Ya. Tax administration in the system of financial control. Finansovoe pravo = Financial Law. 2005;(6):28–30. (In Russ.)
Review
For citations:
Zolochevskaya E.Yu., Skidan A.V., Arkhipova K.S. Tax administration trends in modern economic conditions. State and municipal management. Scholar notes. 2023;(1):68-75. (In Russ.) https://doi.org/10.22394/2079-1690-2023-1-1-68-75
Views:
7
Email this article 