TAX ADMINISTRATION TRENDS IN MODERN ECONOMIC CONDITIONS
Authors
Elena Yu. Zolochevskaya
South-Russia Institute of Management - branch of Russian Presidential Academy of National Economy and Public Administration
Автор
Anastasia V. Skidan
South-Russia Institute of Management - branch of Russian Presidential Academy of National Economy and Public Administration
Автор
Ksenia S. Arkhipova
South-Russia Institute of Management - branch of Russian Presidential Academy of National Economy and Public Administration
Автор
tax administration,
tax administration system,
tax revenues,
collection of taxes and fees,
total debt
Abstract
The article presents an analysis of the essence and approaches to understanding the term "tax administration", an analysis of the dynamics of revenues administered by tax authorities, and also calculates the coefficient of their collection as a tool for assessing the effectiveness of the tax administration system for the period 2020-2022. On the scale of the Russian Federation and the Rostov region. The structure and dynamics of changes in the volume of tax revenues by levels of taxation and types of taxes to the consolidated budget in the country and region for the corresponding period have been studied. Based on the calculations, a list of budget-forming taxes for 2022 was selected, and the dynamics of the debt of the consolidated budget in the Rostov region by taxation levels was studied.
