Efficiency of tax administration: concepts and contents

The paper investigates the nature and content of the efficiency of tax administration, reviews the different points of view on the concept of fiscal efficiency, discloses factors affecting such efficiency. According to the study there are identified the ways of increasing the efficiency of tax admin...

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Bibliographic Details
Main Author: Proskura Ekaterina Petrovna
Format: Article
Language:Russian
Published: Международный центр научно-исследовательских проектов 2013-07-01
Series: Sovremennye Tehnologii Upravleniâ
Subjects:
Online Access:http://sovman.ru/en/article/3105/
Description
Summary:The paper investigates the nature and content of the efficiency of tax administration, reviews the different points of view on the concept of fiscal efficiency, discloses factors affecting such efficiency. According to the study there are identified the ways of increasing the efficiency of tax administration. Proposals to improve the efficiency of separate elements of the tax administration are made.
ISSN:2226-9339