EFFICIENCY OF THE ACTIVITIES OF TAX BODIES OF THE RUSSIAN FEDERATION: APPROACHES TO ITS ASSESSMENT AND PLANNING 

Bredikhina Karina Vladimirovna, graduate student, sub-department of accounting, taxation and auditing, Penza State University,
E-mail: karina_official_mail@mail.ru
Badeeva Elena Alexandrovna, doctor of technical sciences, professor, sub-department of accounting, taxation and auditing,
Penza State University, E-mail: badeeva_elena@mail.ru
Sazonova Irina Vladimirovna, candidate of economic sciences, associate professor, sub-department of accounting, taxation and auditing, Penza State University, E-mail: irp@list.ru 

336.225 

Background. The problems of control over the full and timely receipt of tax payments to budgets of various levels are especially relevant in the crisis period of the Russian economy. Evaluation of the effectiveness of inspection work of inspections, departments is conducted on the basis of an approved methodology, which has some drawbacks. Objective ranking of research objects requires indicators and methodology, the result of which should be the most accurate final calculations.
Materials and methods. The basis of the study was the analysis of developments of works of domestic scientists on problems of assessment of efficiency of activity of tax authorities, the methods of rating evaluation and planning, as well as methods of comparison and grouping.
Results. Approaches and indicators of the assessment and planning of the effectiveness of the activities of the territorial bodies of the Federal Tax Service of Russia are reviewed. Deficiencies have been identified and recommendations for improving the current methodology for assessing their performance have been proposed.
Conclusions. The specified methodology of assessment of efficiency of activities of tax authorities has applied relevance for complex assessment, operational monitoring of achievement of goals of activities of tax authorities in the Russian Federation, creations of rating of inspections, controls and more exact measure planning of their operation for the next reporting periods. 

performance evaluation, planning, indicators, methodology, tax authorities, activities of tax authorities