Key Provisions of a Methodology of Comprehensive Assessment of Quality of Tax Inspectors’ Work and Its Appliance

Abstract

The paper considers a methodology of comprehensive assessment of quality of tax inspectors’ work that suggests the possibility of the estimation of the reached productivity of tax authorities’ staff work at the qualitative new level and incorporates such indicators as a skill level and a worker’s professional qualities, complexity of carried-out labor functions and the concrete reached result. Each indicator is characterized by the set of features expressed in points and integrated into the versatility indicator taking into account their specific importance. The received integrated indicator of quality of tax inspectors’ work allows for the giving the general and comparative characteristic of productivity of tax authorities’ staff work. The paper presents the approbation results of the offered methodology on the example of the Interdistrict Inspection of the Federal Tax Service of Russia ? 4 for the Vladimir region. Appliance of the methodology will increase a validity of the current certification system of workers; help to develop the system of professional retraining and motivational management that will provide the increased workers’ performance effectiveness and examination productivity of the tax authority.

DOI: 10.5901/mjss.2015.v6n6s3p25