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Nadtochy, E. V. Methods for Assessing Effi ciency of Tax Control

Published in journal "Taxes and Taxation", 2012-3 in rubric "Tax administration", pages 21-29.

Resume: The article provides statistics about interactions between state institution and society in the tax sphere. The author considers the issues of assessing effi ciency of tax control performed by the authorities of the Federal Tax Service of Russia as part of improving the performance of a team work of offi cials and taxpayers. The author also describes his own set of methods for assessing such effi ciency.

Keywords: taxes and taxation, taxpayer, control, service, offi cer, effi ciency, assessment, state institution, power, interaction.

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