Efficiency of Taxation Bodies’ Work: Methods of Estimating and Analysis of Relations with Tax Payers

Khaibat Magomedtagirovna Musaeva, Magomedsaid Abdulmuslimovich Ismailov, Garun Sultanakhmedovich Sultanov, Saida Nazirovna Keramova, Saida Israpilovna Sirazhudinova
European Research Studies Journal, Volume XX, Issue 2B, 378-395, 2017
EOI: 10.11214/thalassinos.20.03.024


The basic goals of the research is to analyze methods of defining the efficiency of the workperformed by taxation bodies of the Russian Federation (the RF) and to estimate the level ofimpact of informational services provided by taxation services and related to compliancewith the taxation discipline by subjects of taxation. As a result of the research, scientificapproaches were generalized, the discussion review was carried out, and indicators relatedto estimating the efficiency of the taxation bodies’ work were analyzed and supplemented.It was revealed that the aggregate of criteria recommended for using by the FederalTaxation Service (the FTS) of Russia to estimate the efficiency of the taxation bodies’ workwas not related to the preventive and prophylactic work of taxation bodies that made up thebasis of the partnership model of the taxation administering. The scientific novelty of thework is in the basic conclusions and results of the research that supplement the indicators ofestimating the efficiency of the taxation bodies’ work, develop theoretical basics andconceptual approaches related to increasing the level of voluntariness of dischargingtaxation obligations by subjects of taxation of the RF.When making the research, it was argued that the concept of payment voluntariness allowedto estimate the efficiency of the taxation control in terms of the tax payer’s reaction not onlyto the activities of controlling bodies but also to the taxation policy of the state, as a whole.The impact of providing informational services by taxation bodies related to complying withthe taxation discipline by taxation subjects was proved. The model of the dependence of thelevel of tax payments voluntariness on carrying out the informational and consulting work oftaxation bodies was developed. The reasonability of the legislative acknowledgement oftaxation consulting as an important element of the taxation administering was offered. It willallow considerably increasing and strengthening its role as a tool of business development.

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