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Financial Analytics: Science and Experience
 

Tax collection rate as a tax administration indicator

Vol. 9, Iss. 35, SEPTEMBER 2016

PDF  Article PDF Version

Received: 20 July 2016

Received in revised form: 31 August 2016

Accepted: 7 September 2016

Available online: 29 September 2016

Subject Heading: Tax regulation

JEL Classification: H20, H22, H30

Pages: 54-64

Dement'ev D.V. Novosibirsk State Technical University, Novosibirsk, Russian Federation
ddw68@yandex.ru

Importance Taxes represent a key source of fiscal revenue, thus making tax collectibility a very important issue during the economic crisis and falling trends of tax receipts. Based on materials on the Russian Federation and three constituent entities of the Siberian Federal District, I study trends, structure of tax amounts due, penalties and tax sanctions per tax group. The article overviews what makes up uncollectible taxes payable. As for regional and local taxes, I report a percentage of individuals’ taxes in arrears, which should be reduced.
Objectives Relying upon publicly available reports, the research analyzes trends in taxes payable to present possible methods for reducing them.
Methods I applied a theoretical method of research in generalizing, analyzing factual data of fiscal revenue, and determining trends in taxes payable.
Results The article depicts general trends in the current situation and proposes areas for increasing tax collectibility.
Conclusions and Relevance Law-makers should legislatively adopt the concept of tax collectibility and practically determine an economically feasible indicator so to reasonably evaluate the current performance of executive bodies, i.e. tax administrators of budgets at various levels. As their crucial purpose, those bodies should prevent taxes payable from arising and increasing. However, the collectibility of non-tax revenue of budgets still remain a disputable issue.

Keywords: tax, payable, administration

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