Interrelation of tax system and tax service development in Russia
Introduction. The study of the interrelation of tax system and tax service development in the Russian Federation is presented. Aims. To assess the efficiency of the Russian tax system in comparison with the development of public service in tax authorities. Methods. Quantitative methods (e.g. factor analysis, principal component analysis, economic and statistical methods, econometrics, content analysis of legal acts, tabular and graphical visualization, monitoring of tax authorities' performance indicators); qualitative methods (comparative legal and comparative historical analysis). Results. A comprehensive methodology for assessing the development of the tax system and tax service of the Russian Federation in 1991-2018 has been proposed. The methodology has been tested on statistical data and respective indices have been calculated. A chronology of key events in the tax system and tax authorities development in the Russian Federation has been constructed. The hypothesis of a statistical relationship presence in the development of the tax system and tax authorities has been verified. Conclusions. The research states a high degree of statistical compliance of the tax system development indices and the tax service indices. Mismatch in the dynamics of the tax system and tax service development in 2014-2018 was caused by both the post-crisis slowdown in economic growth and negative trends in government regulation (the emergence of new taxes, increased tax burden on businesses, etc.). The revealed patterns can be used in assessing the efficiency of tax policy and restructuring the public service in tax authorities.