Content №3 от 2004
Evaluation of the efficiency of taxation authorities’ activity
The paper analyzes the levying and collecting activity of taxation authorities, its absolute and relative efficiency, and various approaches to its evaluation. An indicator of actual efficiency which is the difference between due revenues and real payments has been developed. Using international experience and data from his own sampling tax audit of enterprises and entrepreneurs carried out in the Irkutsk region, the author proposes a procedure for evaluation of this difference
