Контрольная деятельность налоговых органов: эффективность и ее повышение

Abstract

The relevance of this work is predetermined by the lack of unified approaches to assessing the results of control activities, which is a deterrent for further improvement in general. The purpose of the work is the proposal of the author's method of assessing the effectiveness of the tax authorities with the use of factor analysis. As a result, a general assessment of the effectiveness of control activities was proposed, including an analysis of quantitative and qualitative indicators, on the basis of which it is possible to identify areas for improving control activities.