The financial aspect of the institutionalization of the tax administration

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PDF: Author(s): Artemenko D. A.,
Number of journal: 3(13) Date: August 2010

Lower income levels of the budgetary system of Russia in the economic crisis increases the importance of effective tax administration, which aims at optimizing the management of the tax system, fiscal adjustment mechanisms to change the economic conditions to create maximum opportunities for the implementation of the taxpayers of their duties. In the article the author presents the steps to institutionalize relations in the sphere of the tax administration and fees and analyzes the impact of spending borrowed funds provided by international organizations at the stage of formation of the Institute of Tax Administration. The theoretical evaluation of the dynamics of the conceptual changes in the contents of the tax authorities is given.


fiscal reform, tax system, tax mechanism, tax service, tax administration, tax control, modernization of the tax authorities, World Bank loans, taxation, service tax payers

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