Supervising the Efficiency of Governmental Control of Regional Economy: Legal Aspects and Economic Essence

Abstract

Efficient governmental control is an essential condition for the functioning of the state apparatus. Today, the governmental bodies are facing the task of improving the efficiency of the way they perform their functions, for this is what considerably determines the condition of the state budget, which produces an immediate effect on the people’s welfare through the corresponding areas of the budget expenditures. The importance of finding a solution for the task stimulated us to perform this research. I believe developing methods for efficiency assessment of the taxation control of taxes and duties collected to the Russian budget system represents an important scientific and practical task and finding a solution for it will contribute to improvement of the quality of the entire social and economic policy of the state, including the taxation policy. The research shows that every country, including Russia, requires efficiency assessment of the governmental control. The central governmental bodies of Russia apply various internal criteria and efficiency parameters to assess the performance of the subordinate bodies. However, Russia is still in the process of establishing a unified methodology to assess the quality both of the taxation control in general and the controlling activities of particular taxation authorities.

DOI: 10.5901/mjss.2015.v6n2p370