On the Methodologies for Evaluation of Tax Authorities’ Performance from the Perspective of Economic-Mathematical Modelling

The authors deal with the problem of assessing the efficiency of tax authorities' control activities applying the systemic-holistic approach. The paper presents and analyzes main stages of the assessment toolkit formation, reveals the essence of the procedure of the control efficiency evaluation accompanied by grouping of the involved indicators. The shortcomings of the applied toolkit are shown, and econom‑ ic-mathematical model of evaluation of tax authorities' performance is conceptually outlined. Special at‑ tention is paid to the methodologies for evaluation of tax authorities' performance, their systematization, and identification of the basic criteria used in the assessment of tax authorities' performance. Problems arising from the use of the methodologies under consideration are discussed. According to the authors, it is strictly necessary to build a unified system of evaluation of tax authorities' control activities, includ‑ ing a unified system of criteria, what can be done through the development of appropriate economicmathematical models of assessment and improvement of tax authorities' performance