Criteria for the effectiveness of tax administration and assessment of tax inspectorates

UDC 336.2

Authors

Polyushko Yu. N.

Abstract

The author in the article analyzes and evaluates the effectiveness of the control work of the tax authorities in Russia for 2015−2017. Evaluation and comparison of the effectiveness of desk and field inspections conducted by the Federal Tax Service of Russia in 2015−2017. The author considers the correlation and regression modeling of the dependence of the number of field tax audits conducted with various factors. The main goal of multiple regression is to build a model with a number of factors, while determining the influence of each of them individually, as well as their combined effect on the modeled indicator.

Keywords

desk audits, field audits, performance, consolidated budget of the Russian Federation, correlation and regression model, coefficient of determination, Fisher's criterion (F-distribution).