THE ASSESSMENT OF THE EFFECTIVENESS OF THE FISCAL AUTHORITIES IN THE CONTEXT OF INCREASING THE LEVEL OF TAX DISCIPLINE

Abstract

In the article modern problems of interaction between taxpayers and the fiscal authorities, argued the need for an objective system for assessing the quality of tax administration. Proposed modification of existing methods based on the indicative criteria to assess the specifics of the tasks of the structural units of the fiscal authorities in the process of organizational transformation, taking account of the costs of their implementation. As a resultant factor we use an integral index, characterizing the extent of tax evasion and discipline of taxpayers.

Keywords

• налоговая дисциплина
• налоговое администрирование
• контроль
• фискальные органы
• tax compliance
• tax administration
• control
• fiscal authorities