Comparative analysis of tax administration system in Russian regions
Электронный научный архив УРФУ
Информация об архиве | Просмотр оригинала| Поле | Значение | |
| Заглавие |
Comparative analysis of tax administration system in Russian regions
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| Автор |
Naydenov, A. S.
Chusova, A. E. |
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| Тематика |
ATTRACTIVENESS OF TAX ADMINISTRATION SYSTEM
TAX ADMINISTRATION TAX SYSTEM |
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| Описание |
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.
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| Дата |
2024-04-17T11:43:21Z
2024-04-17T11:43:21Z 2011 |
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| Тип |
Review
Review (info:eu-repo/semantics/review) Published version (info:eu-repo/semantics/publishedVersion) |
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| Идентификатор |
Naydenov A. S. Comparative analysis of tax administration system in Russian regions / A. S. Naydenov, A. E. Chusova // Economy of Region. — 2011. — Iss. 3. — P. 268-273.
2411-1406 2072-6414 http://elar.urfu.ru/handle/10995/131634 10.17059/2011-3-33 84979958605 |
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| Язык |
ru
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| Связанные ресурсы |
Экономика региона. 2011. Выпуск 3
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| Права |
Open access (info:eu-repo/semantics/openAccess)
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| Формат |
application/pdf
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| Издатель |
Institute of Economics, Ural Branch of the Russian Academy of Sciences
Институт экономики Уральского отделения РАН |
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| Источник |
Econ. Reg.
Economy of Region |
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