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Finance and Management

Tax administration in Russia: Preconditions of Formation and Features of Functioning

Efremova Tat'yana Aleksandrovna

PhD in Economics

Associate professor of the Department of Finance and Credit Ogarev Mordovia State University

430005, Russia, g. Saransk, ul. Polezhaeva, 44

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Steady functioning of national economy in many respects depends on management of the taxation system which is determined by the character and tasks of tax policy at a corresponding stage of development. The author of the article considers stages of formation and development of tax administration in Russia: the 1st stage lasted since the end of the IX century until the first half of the XVII century; the 2d stage lasted since the second half of the XVII century untill 1916; the 3d stage lasted since 1917 until 1991; the 4th stage lasted since 1991 to the present day. Features are revealed and the description of the basic events at each stage is described. The special attention is paid at the development of the tax administration institution during the Post-Soviet period: problems of tax administration are researched and so are its social and economic maintenance and features of modern changes. The periods of tax administration in the Russian Federation are defined. The interrelation between organizational transformation of taxing authorities and transformation of the tax administration institution is proved. Directions of development of tax administration taking into account the world theory and taxation practice are proved.

Keywords: fiscal performance, tax administration, tax authorities, taxation system, state institution, tax, direct taxes, indirect taxes
This article written in Russian. You can find full text of article in Russian here .

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