| over | major | taxes | present |
| intended | times | change | improve |
| system | businesses | enterprises | register |
| hampers |
Tax Administration
The tax system in Russia has changed significantly_______the past five years. One of the_______ changes has occurred in the institutional structure of the country's tax administration. The Taxation Ministry, which is_______for the administration of all major taxes, was reorganized in 1991.
This institutional_______in the structure of the Ministry has been accompanied by numerous changes of the revenue structure of the_______ . Not only have new_______been introduced (the value-added tax and the expanded property tax, among others), the revenue-sharing arrangements have also been adjusted a number of times over the last five years. Tax rates themselves have changed a number of _______ over the last five years. Additionally, the privatization of_______and the growth of new businesses have left the Ministry with an increased responsibility to locate and_______ taxpayers. The growth in the number of self-employed businesses is particularly problematic because these_______have a higher rate of non-compliance worldwide since locating evaders is difficult.
Computerization is not widespread, which _______ collection efficiency even more, and prosecution against evaders is difficult. Finally, the development of new systems of accounting and audit is necessary to_______the efficiency of tax collection.
Some of the problems in the area of tax administration are new to Russia, such as the development of new enterprises, the change in the structure of the Ministry, development of international systems of accounting, and increased commerce with foreign firms. These problems continue to exist under the_______system of taxation as well.
Words you may need:
tax administrationсистема сбора налогов, налоговое ведомство
self-employed businessсамостоятельное, некорпоративное предприятие
to locate evadersобнаруживать, выявлять уклоняющихся от уплаты налогов
widespreadadj широко распространенный
prosecutionn преследование