E. E. Smirnova
Price: 50 руб.
The paper shows how to estimate the effi ciency of personal income tax administration
in the Russian Federation. The author reveals problems arising in the course of personal
income tax administration.
Key words: tax administration, personal income tax, tax control, effi ciency.
References
1. Ofi tsial’nyi sayt Federal’noy nalogovoy sluzhby. URL: http://www.nalog.ru
2. Smirnova E. E. Aktual’nye problemy otsenki effektivnosti deyatel’nosti nalogovykh organov // Strategii biznesa. 2013. № 2 (2). S. 126–129.
3. Smirnova E. E. Dokhody fi zicheskikh lits v Rossiyskoy Federatsii: nalogooblozhenie i nalogovyi kontrol’. M.: Izd-vo Mosk. gumanit. un-ta, 2011. 160 s.
