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Статистическая Оценка Налогового Контроля Как Инструмент Налогового Мониторинга
[Statistical Estimation Of Tax Control As A Tool Of Tax Monitoring]

Author

Listed:
  • Zaruk, Natalia
  • Tikhonova, Anna
  • Lukina, Valentina

Abstract

In the framework of this study, the authors developed and tested a methodology for assessing tax control in Russia as one of the main instruments of tax monitoring. We analyzed the dynamics of the increase in tax revenues to the budget of the Russian Federation due to the intensive work of tax authorities in the regions, which consists in automating the mechanisms of tax administration. We conducted a typification of the regions of Russia in terms of the level and quality of tax control.

Suggested Citation

  • Zaruk, Natalia & Tikhonova, Anna & Lukina, Valentina, 2017. "Статистическая Оценка Налогового Контроля Как Инструмент Налогового Мониторинга [Statistical Estimation Of Tax Control As A Tool Of Tax Monitoring]," MPRA Paper 83418, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:83418
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    File URL: https://mpra.ub.uni-muenchen.de/83418/1/MPRA_paper_83418.PDF
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    More about this item

    Keywords

    Tax control; tax monitoring; typical grouping; ratio of checks and additional charges;
    All these keywords.

    JEL classification:

    • C44 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Operations Research; Statistical Decision Theory
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

    NEP fields

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