In this article, we propose a method to organize information about the activities of tax inspections in the context of cost optimization. In the framework of managerial control of tax inspections' activities, it is necessary to form analytical data arrays that are adaptive to the needs of the current cost management and to evaluate their effectiveness. It is impossible to form a harmonized system of management accounting for tax administration agencies without developing and implementing constructive approaches to the structuring of the data on the organization's costs. The authors provide a rationale for methodological approaches to the development of an effective system of budgetary analytical cost accounting of income administrators as a key tool for structuring the information necessary to assess the rationality of resource consumption and to correlate it to tax inspection performance.
|
