voprecotestВопросы экономикиVoprosy Ekonomiki0042-8736Voprosy Ekonomiki, NP10.32609/0042-8736-2020-6-56-79voprecotest-2975Research ArticleИНСТИТУЦИОНАЛЬНЫЕ ИССЛЕДОВАНИЯINSTITUTIONAL STUDIESНалоговая система и налоговая служба России: измерение эффективности на фоне структурных реформAssessment of the tax system and tax authorities efficiency in Russiahttps://orcid.org/0000-0001-9099-9847БорщевскийГ. А.BorshchevskiyG. A.

Борщевский Георгий Александрович, д. полит. н., доцент Института государственной службы и управления РАНХиГС

Москва

Georgiy A. Borshchevskiy

Moscow

ga.borshchevskiy@igsu.ruРоссийская академия народного хозяйства и государственной службы при Президенте РФРоссияRussian Presidential Academy of National Economy and Public AdministrationRussian Federation202008062020065679Copyright © Voprosy Ekonomiki, NP, 20202020Voprosy Ekonomiki, NPVoprosy Ekonomiki, NPhttps://www.vopreco.ru/jour/about/submissions#copyrightNoticehttps://www.vopreco.ru/jour/article/view/2975

С использованием количественных (метод главных компонент, факторный анализ, эконометрические и экономико-статистические методы) и качественных (сравнительно-правовой анализ) методов оценивается развитие налоговой системы и налоговой службы РФ в 1991—2018 гг. При высоком уровне статистического соответствия индексов развития налоговой системы и налоговой службы отмечена несогласованность динамики указанных индексов в 2014—2018 гг., что вызвано как посткризисным замедлением экономического роста, так и негативными тенденциями в госрегулировании (появление новых налогов, усиление налоговой нагрузки на бизнес).

In this paper we propose a comprehensive methodology for assessing the development of the tax system and tax service of the Russian Federation in 1991—2018. Then we have tested this methodology on statistical data and calculated the indices, and compiled a chronology of key events in the development of the tax system of the Russian Federation and the development of tax authorities. Also we have verified the hypothesis of the presence of statistical relationship in the development of the tax system and tax authorities. We reveal a high degree of statistical compliance of the tax system and the tax service development indices. Mismatch in the dynamics of their development in the period of 2014—2018 is 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.).

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The authors declare that there are no conflicts of interest present.