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Effectiveness of State Authorities: Legal Instruments of Assessment (by the Example of Federal Tax Service and Federal Customs Service)

Student: Margarita Misharina

Supervisor: Anastasia Loginovа

Faculty: Faculty of Law

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2018

The value and importance of the executive bodies' work are underscored not only by well-known professors engaged in research on their effectiveness, but also by officials of both executive and legislative bodies. Despite a sharply grown-up number of studies on the effectiveness of tax and customs authorities, quality indicators and objective methodology have not been developed yet. The research aims to revel the shortcomings of existing methods, to develop qualitative and quantitative indicators and, on the basis of these indicators, to develop an effective system for assessing the activities of the bodies. The paper dwells upon the methodology of the assessment of the Federal Tax Service and its territorial bodies, the Federal Custom Service’s effectiveness. The study drawbacks of existing methodologies for assessing the activities of tax and custom authorities, recommendations for improving the methodologies were suggested, for instance, elaboration and adjustment of methodology’s indicators. Author's methodology of evaluation of Tax Service and Custom Services’ efficiency was created, which in the future can be prepared and used by other authors, as well as bodies when developing a new methodology at the legislative level.

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