Methods for Assessing Effi ciency of Tax Control


	Taxes and Taxation Reference: Nadtochy, E. V. Methods for Assessing Effi ciency of Tax Control // Taxes and Taxation. 2012. № 3. P. 30-37. URL: https://en.nbpublish.com/library_read_article.php?id=59254 Nadtochy, E. V. Methods for Assessing Effi ciency of Tax Control Abstract: The article provides statistics about interactions between state institution and society in the tax sphere. The author considers the issues of assessing effi ciency of tax control performed by the authorities of the Federal Tax Service of Russia as part of improving the performance of a team work of offi cials and taxpayers. The author also describes his own set of methods for assessing such effi ciency. Keywords: taxes and taxation, taxpayer, control, service, offi cer, effi ciency, assessment, state institution, power, interaction. This article can be downloaded freely in PDF format for reading. Download article References 1. Ambros'eva T.G. Fiskal'naya effektivnost' nalogooblozheniya i pokazateli ee otsenki / T.G. Ambros'eva 2. // Vestnik Ekaterininskogo instituta. – 2010. – №1. – S.9–11. 3. Artemenko D.A. Problemy institutsionalizatsii nezavisimoy mediatsii vzaimodeystviya biznesa 4. i gosudarstva v protsedurakh nalogovogo administrirovaniya / D.A. Artemenko // Journal of Economic 5. Regulation = Voprosy regulirovaniya ekonomiki. – 2010. – T. 1. – №4. – S. 5–21. 6. Borisov A.B. Bol'shoy ekonomicheskiy slovar' / A.B. Borisov. – M.: «Knizhnyy mir». – 864c. 7. Burtsev V.V. Gosudarstvennyy finansovyy kontrol': metodologiya i organizatsiya / V.V. Burtsev. – M.: 8. IVTs «Marketing», 2002. – 456s. 9. Dadashev A.Z. Nalogovyy kontrol' v Rossiyskoy Federatsii: uchebnoe posobie / A.Z. Dadashev, I.R. 10. Payzulaev. – M.: KNORUS, 2009. – 128s. 11. Kozlov V.A. K voprosu o ponyatii effektivnosti prava / V.A. Kozlov // Vestnik Leningradskogo uni- 12. versiteta. Vyp. 1. –1972. – S.112–113. 13. Kotlyachkov O.V. Effektivnost' ispol'zovaniya gosudarstvennoy pomoshchi: podkhody k otsenke / O.V. 14. Kotlyachkov, N.V. Botalova, N.V. Kudryavtseva // Finansovyy vestnik: finansy, nalogi, strakhovanie, 15. bukhgalterskiy uchet. – 2010. – №7. – S. 17–25. 16. Krasnov A.N. Effektivnost' kak fundamental'naya kategoriya / A.N. Krasnov. URL: http://journal.vlsu. 17. ru/index.php?id=1865 (data obrashchenie: 08.09.2011). 18. Lisitsin N.A. Ekonomika, organizatsiya i planirovanie promyshlennogo proizvodstva / N.A. Lisitsin. 19. – Minsk: «Vysheyshaya shkola», 1990. – S. 65. 20. Nalogi i nalogooblozhenie: uchebnik dlya vuzov: 4-e izd., pererab. i dop. / pod red. I.A. Mayburova– M.: 21. YuNITI-DANA, 2011. – 556s. 22. Osnovnye napravleniya nalogovoy politiki RF na 2011 god i na planovyy period 2012 i 2013 godov 23. (odobreno Pravitel'stvom RF 20.05.2010). Dokument opublikovan ne byl. Dostup iz spravochno- 24. pravovoy sistemy «Konsul'tant Plyus». 25. Ozhegov S.I. Tolkovyy slovar' russkogo yazyka: 80000 slov i frazeologicheskikh vyrazheniy: 3-e izd., 26. stereotipnoe / S.I. Ozhegov, N.Yu. Shvedova – M.: AZ', 1995. – 810s. 27. Pogosyan N.D. Schetnaya palata Rossiyskoy Federatsii / N.D. Pogosyan. – M.: Yurist', 1998 – 302s. 28. Rasporyazhenie Pravitel'stva RF ot 17.11.2008 N 1662-r (red. ot 08.08.2009) «O Kontseptsii dolgosroch- 29. nogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda» (vmeste s 30. «Kontseptsiey dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period 31. do 2020 goda»). V dannom vide dokument opublikovan ne byl. Pervonachal'nyy tekst dokumenta opub- 32. likovan v izdanii «Sobranie zakonodatel'stva RF», 24.11.2008, №47, st. 5489. Dostup iz spravochno- 33. pravovoy sistemy «Konsul'tantPlyus». 34. Rezul'taty vyborochnogo sotsiologicheskogo oprosa nalogoplatel'shchikov i sluzhashchikh nalogovykh organov 35. Rossiyskoy akademiey gosudarstvennoy sluzhby pri Prezidente Rossiyskoy Federatsii // Sotsiologiya 36. vlasti. – 2008. – №4. – S. 64–90. 37. Samoshchenko I.S. Izuchenie effektivnosti deystvuyushchego zakonodatel'stva / I.S. Samoshchenko, V.I. 38. Nikitinskiy // Sovetskoe gosudarstvo i pravo. – 1969. – №8. – S. 18–26. 39. Samoshchenko I.S. O ponyatii effektivnosti pravovykh norm / I.S. Samoshchenko, V.I. Nikitinskiy // 40. Uchenye zapiski – M.: VNIISZ. Vyp. 18, 1969. – 176s. 41. Svodnye otchety po formam statisticheskoy nalogovoy otchetnosti za 2007–2010 gg. URL: http://www. 42. nalog.ru/ (data obrashcheniya: 30.01.2011). 43. Spravka o rassmotrenii arbitrazhnymi sudami Rossiyskoy Federatsii del s uchastiem nalogovykh 44. organov URL: http://www.arbitr.ru/_upimg/B21815F28C60DBB593968D0816DB56C8_12.pdf (data 45. obrashcheniya: 30.01.2011). 46. Khuzyagalieva E.Kh. Mekhanizm nalogovogo kontrolya i metody ego realizatsii v regional'noy sisteme 47. nalogovogo administrirovaniya. atoref. …. k.e.n../ E.Kh. Khuzyagalieva – Yoshkar-Ola, 2010. – 22s.

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Nadtochy, E. V. Methods for Assessing Effi ciency of Tax Control