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The purpose of this study has been to write a biography on the life of the versatile William Wines Phelps in conjunction with his contributions to and influence on the issues and problems of Mormon Pioneer History from Kirtland, Ohio, to the Great Basin.Prior to the year 1831, W.W. Phelps was active in the State of New York as an Anti-Masonic newspaper editor. The Anti-Masonic movement had grown out of the political enviornment that existed throughout the nation and especially in the State of New York during that period of time.During the year of 1831, W.W. Phelps completely abandoned the cause of Anti-Masonry to accept "Mormonism." As a result, when Joseph Smith, W.W. Phelps and others arrived in Missouri, Phelps was called to be the first Mormon editor-publisher, bringing with him the same enthusiasm and skill to the cause of Mormonism.

Структура магистерской диссертации состоит из введения, трех магистерской глав, заключения, списка использованной литературы и приложений. Первая глава посвящена изучению теоретических аспектов администрирование страховых взносов. Во второй главе изучается методический инструментарий администрирования страховых взносов: анализируется статистика показателей собираемости страховых взносов «до» и «после» смены администраторов, сравниваются существующие методические подходы к оценке налогового администрирования, а также рассматривается контрольно-аналитическая функция администрирования страховых взносов. В третьей главе приводится собственная методика к оценке эффективности администрирования страховых взносов, на основании которой проводится анализ деятельности налоговых органов на примере ИФНС России по Кировскому району г. Екатеринбурга, и предлагаются конкретные мероприятия по совершенствованию администрирования страховых взносов в рамках повышения его эффективности. / The structure of the master's thesis consists of an introduction, three master's chapters, conclusions, bibliography and applications. The first chapter is devoted to the study of the theoretical aspects of the administration of insurance premiums. The second chapter examines the methodological tools for administering insurance premiums: it analyzes the statistics of indicators of collection of insurance premiums "before" and "after" the change of administrators, compares existing methodological approaches to assessing tax administration, and also examines the control and analytical function of administering insurance premiums. The third chapter provides its own methodology for assessing the effectiveness of the administration of insurance premiums, on the basis of which an analysis of the activities of tax authorities is carried out using the example of the Federal Tax Service of Russia in the Kirovsky district of Yekaterinburg, and specific measures are proposed to improve the administration of insurance premiums in order to increase its efficiency.

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