Improvement the methods of tax regulation mechanism effectiveness assessment in the Russian Federation

Abstract

A prerequisite for the effective use of tools for tax regulation is their correlation with the needs of the economy. Nevertheless, simple methods of analysis are currently ineffective. The purpose of this study is to develop a methodology to assess the effectiveness of the mechanism of the country's tax regulation (the current state). On the basis of critical analysis of the tax regulation concept, we have proposed a definition of tax regulation, developed an optimal scheme of an effective mechanism of tax regulation and elaborated a unique classification of tax regulation instruments. With regard to these provisions, we have proposed a system of indicators to measure the effectiveness of the tax regulation mechanism in the Russian Federation, which allows diagnosing its current state. The approbation was made by example of Saratov region of the Russian Federation (2012-2014). The result of the original system of indicators to measure the effectiveness of the mechanism of tax regulation in the Russian Federation is the ability to effectively diagnose the current state of the mechanism.