Zhirnova N.A., Minakov A.V. —
Efficiency Indicators of Interaction Between Tax Authorities and Internal Affairs Bodies in the Process of Tax Control
// Taxes and Taxation. – 2019. – ¹ 3.
– P. 43 - 52.
DOI: 10.7256/2454-065X.2019.3.29569
URL: https://en.e-notabene.ru/ttmag/article_29569.html
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Abstract: The subject of the research is the efficiency indicators of interaction between tax authorities and internal affairs bodies of the Russian Federation in the process of tax control, in particular, as part of on-site and desk tax inspections. The aim of this research is to develop an approach to evaluation of mutual activity of supervisory bodies through the analysis of existing methods of tax control evaluation and to create the system of indicators that allow to evaluate the level and quality of mutual work of two bodies. In the course of the research the authors have applied the following research methods: analysis (historical logical, statistical, systems approach), synthesis, deduction, induction, comparison, generalisation, formalisation as well as graphic and table methods of information visualisation. The authors' special contribution to the topic is the development of the sysdtem of indicators that describe interaction between tax authorities and internal affairs bodies as part of tax inspections. The main conclusion of the article is that for complex evaluation of the mechanism of interaction of aforesaid bodies in the process of tax control, it is necessary to apply the approach that is based on calculations of relevant indicators of both efficiency mark and performance evaluation.