Abstract
Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities. We use both quantitative methods (e.g. factor analysis, principal component analysis, economic and statistical methods, econometrics, content analysis of legal acts, tabular and graphical visualization, monitoring of tax authorities’ performance indicators) and qualitative methods (comparative legal and comparative historical analysis). The main research results: we proposed a comprehensive methodology for assessing the development of the tax system and service of the Russian Federation in 1991–2018; we have tested this methodology on statistical data and calculated the indices; compiled a chronology of key events in the tax system and tax authorities development of the Russian Federation. We conclude the high degree of statistical compliance of the tax system development indices and the tax service indices. Mismatch in the dynamics of the development of the tax system and tax service in the recent period of 2014–2018 caused by both the post-crisis slowdown in economic growth and negative trends in government regulation (the emergence of new taxes, increased tax burden on businesses etc.). Identified patterns can be used to assess the effectiveness and reform of service in the tax authorities.
Highlights
Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities
В случае изменения методики расчета показателя он не включался в методику настоящего исследования / Indicators were used whose collection and calculation methods did not change in the study horizon
External processes indicators were used in calculating the tax system development index
Summary
Борщевский Российская академия народного хозяйства и государственной службы при Президенте Российской Федерации (РАНХиГС), Москва, Россия https://orcid.org/0000-0001-9099-9847 А Н Н ОТА Ц И Я Статья посвящена оценке эффективности налоговой службы России на фоне процессов развития налоговой системы в 1991–2018 гг. Использованы методы: количественные (факторный анализ, эконометрические и экономико-статистические методы, контент-анализ нормативных правовых актов, табличные и графические методы визуализации, мониторинг показателей деятельности налоговых органов) и качественные (сравнительно-правовой и сравнительно-исторический анализ). Предложена методика оценки развития налоговой службы; методика протестирована на статистических данных, рассчитаны соответствующие индексы; составлена хронология ключевых событий развития налоговой системы и налоговой службы в РФ. Выявлено статистическое соответствие индексов развития налоговой службы и налоговой системы; рассогласование динамики индексов в 2014–2018 гг. Выявленные закономерности можно использовать для оценки эффективности и реформирования службы в налоговых органах.
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