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Authors : 1. Zamir S. Yakupov,
PhD (Economics), Associate Professor
Institute of Economics, Management and Law (Kazan), Russia
Influence of statehood institutions development on the tax control organization
Objective: to research the inducements for improving tax control.
Methods: historical, logical and statistical methods, deduction and induction methods, scientific abstraction.
Results: Basing on the analysis of researches in finance and taxation, the author ground the provision that the succession of taxation elements, including tax administration, begins from the Ancient times. The tax administration and control methods have been improved depending on the level of statehood institutions development in each country. It is highlighted that only after state is formed, the taxes become a necessary and inherent tool of economic relations in the society anf the guarantee of the state stability.
Scientific novelty: The author estimates the process of taxation systems forming, which bear a great similarity in their components (including the system of taxes and fees established by the state), during evolutionary development in different states; the methods and techniques of taxation; tax administration and control. The model is presented, which reveals the inducements and causes of taxation and tax administration improvement in various historical periods.
Practical value: The research of rules and inducements of taxation systems changing gives opportunities for elaborating the specific directions of increasing the efficiency of tax control.
Keywords :
taxation; state institution; taxes; historical epochs; causes of taxation improvement; tax administration; tax control
Bibliography :
1. Yarullin, R.R. Zarozhdenie finansovykh otnoshenii na Drevnem Vostoke: monografiya (Initiation of financial relations in the Ancient East: monograph). Ufa: RITs Bash GU, 2012, 228 p.
2. Pepelyaev, S. Osnovy nalogovogo prava: uchebno-metodicheskoe posobie (Bases of taxation law: manual). Moscow: Invest Fond, 2000, 496 p.
3. Nachalov, A. Nalogi – kratkaya vsemirnaya istoriya nalogooblozheniya (Taxes – a brief world history of taxation), available at: http://andrey-nachalov.narod.ru/prof-hobbies/taxes/tax-history.htm (accessed: 25.07.2014)
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