| Popis: |
The paper presents a methodological approach to arranging targeted system observation of the key tax tactics and strategy implementation indicators, being among the main sources of information support for the national economic policy. The study also provides state tax monitoring parameters, affecting Russian public management efficiency. The following theoretical-practical approaches to tax monitoring in Russia reflect the research results: 1. The definition of “tax system development monitoring (or state tax monitoring, STM)” is given. 2. The STM objectives and tasks are elaborated. 3. The STM system elements are identified and their hierarchical connections and interdependences built. 4. The STM subjects are classified by the authority distribution feature. 5. The special service’s (department’s), arranging and conducting STM, place and role in STM are identified. 6. The main principles of STM functioning are determined with the help of algorithmic methods. 7. The system of STM statistic indicators, necessary for assessing the tax system’s condition and development, is presented. |
