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Статьи

"The Scientific Opinion" № 2 (Historical, sociological and economic sciences), 2015

THE EFFICIENCY OF PERSONAL INCOME TAX ADMINISTRATION

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.
Price: 50 рублей
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