Improvement of Tax Service Efficiency Management

• Main Author: G. A. Borshchevskii
• Format: Article
• Language: Russian
• Published: Government of the Russian Federation, Financial University 2020-07-01
• Series: Управленческие науки
• Subjects: public service; tax service; tax authorities; tax system; reform; efficiency
• Online Access: https://managementscience.fa.ru/jour/article/view/260
• ISSN: 2304-022X; 2618-9941

Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities. We use both quantitative methods (e.g. factor analysis, principal component analysis, economic and statistical methods, econometrics, content analysis of legal acts, tabular and graphical visualization, monitoring of tax authorities’ performance indicators) and qualitative methods (comparative legal and comparative historical analysis). The main research results: we proposed a comprehensive methodology for assessing the development of the tax system and service of the Russian Federation in 1991–2018; we have tested this methodology on statistical data and calculated the indices; compiled a chronology of key events in the tax system and tax authorities development of the Russian Federation. We conclude the high degree of statistical compliance of the tax system development indices and the tax service indices. Mismatch in the dynamics of the development of the tax system and tax service in the recent period of 2014–2018 caused by both the post-crisis slowdown in economic growth and negative trends in government regulation (the emergence of new taxes, increased tax burden on businesses etc.). Identified patterns can be used to assess the effectiveness and reform of service in the tax authorities.