Tax Administration and Control. Tax Policy of the State

Abstract

Purpose The purpose of this paper is to study public administration of the tax system, in particular, development and implementation of public tax policy and execution of tax administration and control, as well as to evaluate the suitability of the tax system management in modern Russia. Methodology The author elaborated) and employed the method of qualitative evaluation of sustainable management of the tax system at different stages in the context of economic cycle phases. Results We have drawn up a conceptual model for public management of the tax system that is typical for most modern countries, including Russia. It demonstrated that public management is rather complicated and is implemented gradually and cyclically, including macro- and geo-economic monitoring and defining general purposes of public economic policy, developing and implementing tax policy, and executing tax administration and control. A qualitative evaluation of suitable management of the Russian tax system in 2006–2017 with the help of proprietary method had been carried out. Recommendations We revealed that suitable public management of the tax system is not achieved in modern Russia. To tackle with this issue and improve the tax management, it is advised to upgrade the practical model of this process through supplementing taxpayer-state feedback.