EFFECTIVENESS OF TAX AUTHORITIES IN THE CONTEXT OF THE STRATEGIC DEVELOPMENT OF THE TAX SYSTEM JEL: H2 УДК: 351/354
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Abstract
In the context of the ongoing transformation of the tax system of the Russian Federation, the problemof assessing the effectiveness of tax authorities as a tool for implementing strategic goals of public administration is acute. This article presents the theoretical aspects of the effectiveness of the tax service, performance indicators in the priority areas of the development of the tax system. Special attention is paid to the compliance of the achieved results with the formulations deleted in the strategic documents, as well as practical aspects of the activities of tax authorities at the federal and regional levels. Based on the study of statistical information and analytical data, some trends and phenomena affecting performance have been identified.Proposals have been formulated to improve approaches to assessing the activities of tax authorities, taking into account digitalization, increased transparency and taxpayer orientation. The findings can be used in the development of management solutions aimed at improving the efficiency of tax administration and the sustainable development of the country’s tax system.
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