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Assessment of the tax system and tax authorities efficiency in Russia
https://doi.org/10.32609/0042-8736-2020-6-56-79
Abstract
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.).
About the Author
G. A. Borshchevskiy
Russian Presidential Academy of National Economy and Public Administration
Russian Federation
Russian Federation
Georgiy A. Borshchevskiy
Moscow
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For citations:
Borshchevskiy G.A. Assessment of the tax system and tax authorities efficiency in Russia. Voprosy Ekonomiki. 2020;(6):56-79. (In Russ.) https://doi.org/10.32609/0042-8736-2020-6-56-79
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