Assessment of the effectiveness of the activities of tax authorities

Abstract

 The article is devoted to the study of methodological and practical approaches to assessing the effectiveness of the activities of tax authorities. An important condition for the stable development of the state is an effective taxation system. The well-being of Russia and the fullness of the state budget depends on the efficiency of the tax authorities. This leads to great attention to the problems of forming an effective tax control system and developing a comprehensive methodology for assessing the effectiveness of tax authorities. The authors analyzed the existing approaches to assessing the effectiveness of tax authorities, presented key indicators for assessing the effectiveness of tax control. Much attention is paid to the evaluation of the effectiveness of the Interdistrict Inspectorate of the Federal Tax Service of Russia № 4 in the Kaluga Region as one of the tax authorities included in the tax system of
Russia.