Supervising the Efficiency of Governmental Control of Regional Economy: Legal Aspects and Economic Essence

Elena A. Murzina, Nina I. Larionova, Tatiana V. Yalyalieva

Abstract


Efficient governmental control is an essential condition for the functioning of the state apparatus. Today, the governmental bodies are facing the task of improving the efficiency of the way they perform their functions, for this is what considerably determines the condition of the state budget, which produces an immediate effect on the people’s welfare through the corresponding areas of the budget expenditures. The importance of finding a solution for the task stimulated us to perform this research. I believe developing methods for efficiency assessment of the taxation control of taxes and duties collected to the Russian budget system represents an important scientific and practical task and finding a solution for it will contribute to improvement of the quality of the entire social and economic policy of the state, including the taxation policy. The research shows that every country, including Russia, requires efficiency assessment of the governmental control. The central governmental bodies of Russia apply various internal criteria and efficiency parameters to assess the performance of the subordinate bodies. However, Russia is still in the process of establishing a unified methodology to assess the quality both of the taxation control in general and the controlling activities of particular taxation authorities.

DOI: 10.5901/mjss.2015.v6n2p370


Full Text: PDF

Licenza Creative Commons
This work is licensed under Creative Commons Attribution 3.0 License.

Mediterranean Journal of Social Sciences ISSN 2039-9340(Print) ISSN 2039-2117(Online)

Copyright © MCSER-Mediterranean Center of Social and Educational Research

To make sure that you can receive messages from us, please add the 'mcser.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders..