State and municipal services tax agencies: foreign and Russian experience
Автор: Bondareva Natalja Anatolevna
Журнал: Региональная экономика и управление: электронный научный журнал @eee-region
Рубрика: Государственное управление
Статья в выпуске: 1-2 (49), 2017 года.
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The paper reviewed and identified characteristics of the concept of services, public services and the tax authorities. Based on the analysis of Legislative and Normative-legal acts on provision of government services revealed that the services provided by the tax authorities do not meet their economic nature. Conclusions on the feasibility of providing tax authorities with services to taxpayers on the basis of cooperation upon receipt by the taxpayer of the financial and economic effect.
State and municipal services, tax authorities, territorial tax authorities
Короткий адрес: https://sciup.org/14323028
IDR: 14323028