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Evaluation of the Efficiency of Tax Control Taking into Account the Risk of Execution of Taxes

Authors: Nadezhda I. Yashina and Yevgeny Ye. Aleksandrov

Abstract:

The task of improving the quality of tax control can be fulfilled if analytical tools and methods for evaluating the operational performance of tax bodies in the area of tax verification are developed. Hence, a research into the methods to assess the efficiency of audits conducted in relation to concrete types of taxes appears to be quite relevant. The article presents a system of indicators enabling the evaluation of the efficiency of tax control over the correct calculation and timely payment of different taxes. A composite indicator for measuring the efficiency of tax control is developed. To calculate the composite indicators, the authors used a compilation of tax and budgetary statistics for constituent entities of the Russian Federation. The paper gives the rating of Russia’s constituent entities prepared on the basis of the values of composite indicators. The typology of regions according to the level of efficiency of tax control is proposed. The authors developed and implemented an approach to determine the tax payments which are the riskiest from the viewpoint of tax control. An aggregate indicator that measures the risks resulting from decision-making in the area of budget execution and tax control is offered. The analysis of the findings revealed the necessity to implement measures to reduce the risk of budget execution and control of personal income tax.

Keywords: tax control; efficiency; risk; budget execution; composite indicator

For citation:

Yashina N.I., Aleksandrov Ye. Ye. Otsenka effektivnosti nalogovogo kontrolya s uchetom riska ispolneniya nalogovykh obyazatel'stv [Evaluation of the Efficiency of Tax Control Taking into Account the Risk of Execution of Taxes]. Izvestiya Uralskogo gosudarstvennogo ekonomicheskogo universiteta – Journal of the Ural State University of Economics, 2016, no. 3 (65), pp.  50–64.