Comparative analysis of tax administration system in Russian regions
This paper presents the results of the study on tax administration attractiveness for taxpayers in the Russian Federation. The authors provide an overview of existing approaches to understanding the nature of the tax administration. To solve the problem of estimating the attractiveness of the tax ad...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Russian Academy of Sciences, Institute of Economics of the Ural Branch
2011-09-01
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| Series: | Экономика региона |
| Subjects: | |
| Online Access: | http://www.economyofregion.com/archive/2011/37/1306/pdf/ |
| _version_ | 1827850839713120256 |
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| author | Aleksey Sergeevich Naydenov Anastasiya Evgen'evna Chusova |
| author_facet | Aleksey Sergeevich Naydenov Anastasiya Evgen'evna Chusova |
| author_sort | Aleksey Sergeevich Naydenov |
| collection | DOAJ |
| description | This paper presents the results of the study on tax administration attractiveness for taxpayers in the Russian Federation. The authors provide an overview of existing approaches to understanding the nature of the tax administration. To solve the problem of estimating the attractiveness of the tax administration in this study, we proposed a methodological approach based on comparative analysis of the rank of territorial systems of tax administration. In the basis of comparative analysis is the calculation of a set of indicators that characterize the tax administration system attractiveness from the standpoint of the taxpayer, with subsequent calculation of integral indexes and rankings of the Russian Federation. The results assessing the attractiveness of the tax administration system in the regions are shown. In this paper, we attempt to assess modern tax administration as one of the key economic institutions, as well as to obtain quantitative data on the status of the tax administration in Russia's regions. |
| first_indexed | 2024-03-12T10:24:22Z |
| format | Article |
| id | doaj.art-284759fa9eef4eb1b81490dbb6d5b2b3 |
| institution | Directory Open Access Journal |
| issn | 2072-6414 2411-1406 |
| language | English |
| last_indexed | 2024-03-12T10:24:22Z |
| publishDate | 2011-09-01 |
| publisher | Russian Academy of Sciences, Institute of Economics of the Ural Branch |
| record_format | Article |
| series | Экономика региона |
| spelling | doaj.art-284759fa9eef4eb1b81490dbb6d5b2b32023-09-02T09:50:30ZengRussian Academy of Sciences, Institute of Economics of the Ural BranchЭкономика региона2072-64142411-14062011-09-012011326827310.17059/2011-3-33Comparative analysis of tax administration system in Russian regionsAleksey Sergeevich Naydenov0Anastasiya Evgen'evna Chusova1Institute of Economics, the Ural Branch of the Russian Academy of SciencesInstitute of Economics, the Ural Branch of the Russian Academy of SciencesThis paper presents the results of the study on tax administration attractiveness for taxpayers in the Russian Federation. The authors provide an overview of existing approaches to understanding the nature of the tax administration. To solve the problem of estimating the attractiveness of the tax administration in this study, we proposed a methodological approach based on comparative analysis of the rank of territorial systems of tax administration. In the basis of comparative analysis is the calculation of a set of indicators that characterize the tax administration system attractiveness from the standpoint of the taxpayer, with subsequent calculation of integral indexes and rankings of the Russian Federation. The results assessing the attractiveness of the tax administration system in the regions are shown. In this paper, we attempt to assess modern tax administration as one of the key economic institutions, as well as to obtain quantitative data on the status of the tax administration in Russia's regions.http://www.economyofregion.com/archive/2011/37/1306/pdf/tax systemtax administrationattractiveness of tax administration system |
| spellingShingle | Aleksey Sergeevich Naydenov Anastasiya Evgen'evna Chusova Comparative analysis of tax administration system in Russian regions Экономика региона tax system tax administration attractiveness of tax administration system |
| title | Comparative analysis of tax administration system in Russian regions |
| title_full | Comparative analysis of tax administration system in Russian regions |
| title_fullStr | Comparative analysis of tax administration system in Russian regions |
| title_full_unstemmed | Comparative analysis of tax administration system in Russian regions |
| title_short | Comparative analysis of tax administration system in Russian regions |
| title_sort | comparative analysis of tax administration system in russian regions |
| topic | tax system tax administration attractiveness of tax administration system |
| url | http://www.economyofregion.com/archive/2011/37/1306/pdf/ |
| work_keys_str_mv | AT alekseysergeevichnaydenov comparativeanalysisoftaxadministrationsysteminrussianregions AT anastasiyaevgenevnachusova comparativeanalysisoftaxadministrationsysteminrussianregions |