Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


tax authorities

Modernization of Tax Administration in Foreign Countries: the Analysis of Major Trends

Introduction. Improving the efficiency of the tax administration system is possible on the basis of strengthening the stability and certainty of legal regulation, as well as through the introduction of positive foreign experience. Reasonable implementation of foreign methods of tax control and tax control, taking into account the specifics of tax policy and practices of taxation, is able to improve tax administration in Russia. Theoretical analysis.

The Peculiarities of Project Management Methods Implementation in the Activities of Tax Authorities

Introduction. The introduction of project management practices in administrations of all levels is one of the key tasks that the state sets before the Executive authorities today. However, the functional structure of state bodies significantly limits the effectiveness of the project approach. There is a need to adapt the methods of corporate project management to the strictly regulated activities of state and local administrations and services.