Regional Features of Tax Administration (Example of Kaliningrad Region)
- Authors: Smirnov E.E.1, Margorina A.D.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 18, No 2 (2022)
- Pages: 270-275
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/532089
- ID: 532089
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Abstract
The dynamics of tax collection by tax authorities is considered on the example of the Kaliningrad region. The emphasis is placed on the geographical and legislative features of this subject. The analysis of trends in the conduct of desk and on-site tax audits affecting the level of tax collection in the Kaliningrad region is carried out. As a result of the conducted research, conclusions are drawn about the positive work of the tax authorities of the subject and the increase in the volume of tax revenues. The assessment of tax control measures affecting the dynamics of tax revenues is given.
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About the authors
Elena E. Smirnov
Financial University under the Government of the Russian Federation
Email: elenasmirnova@mail.ru
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department Moscow, Russian Federation
Anastasia D. Margorina
Financial University under the Government of the Russian Federation
Email: nastia-niro@yandex.ru
Faculty of Law Moscow, Russian Federation
References
- Tax Code of the Russian Federation. Part second//Union of Right Forces Consultant Plus.
- Budget Code of the Russian Federation. Part second//Union of Right Forces Consultant Plus.
- Federal law of 10.01.2006 No. 16-FZ «About the Special Economic Zone in the Kaliningrad Region and about Introduction of Amendments to Some Acts of the Russian Federation»//Union of Right Forces Consultant Plus.
- Drokovsky N.B., Esenzhulova L.S. Tax policy of the Kaliningrad region//Economics and business: theory and practice. 2021. No. 7. URL:https://cyberleninka.ru/article/n/nalogovaya-politika-kaliningradskoy-oblasti (case date: 11.03.2022).
- Leshkevich, K.R. Taxation of residents of the Kaliningrad region/K.R. Leshkevich. //Young scientist. - 2020. - № 9 (299). -P. 51-53. URL:https://moluch.ru/archive/299/67775/ (case date: 11.03.2022)
- Smirnova E.E., Anisimova E.I. Regional features of tax administration//Education and law. 2021. No. 3. P. 209-213.
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