Open AccessACTUAL PROBLEMS OF TAX ADMINISTRATION
Author(s) -
А.Z. Arslanbekova,
R.E. Mustafaev
Publication year - 2020
Publication title -
ûridičeskij vestnik dagestanskogo gosudarstvennogo universiteta
Language(s) - English
Resource type - Journals
eISSN - 2411-0299
pISSN - 2224-0241
DOI - 10.21779/2224-0241-2020-36-4-69-73
Subject(s) - novelty , tax administration , administration (probate law) , inefficiency , public economics , normative , law and economics , legislation , tax reform , tax law , service (business) , business , computer science , economics , political science , law , microeconomics , marketing , psychology , social psychology
The problem of tax administration is reaching a new level. The scientific novelty lies in the fact that the trends outlined in the article allow us to note the high role of information technologies in improving the efficiency of tax administration. The authors draw attention to important theoretical and practical problems of tax administration. The directions of improving the theory and practice of tax administration are determined. When writing the article, the following research methods were used: logical, formal-legal, method of legal modeling and analysis. In conclusion, it is concluded that the reference to the normative legal acts that make up the tax legislation in its entirety allows us to note its inefficiency and the need for further improvement. The analysis of the basic provisions of the strategy of the Federal tax service allows us to note the vector of development of tax monitoring technologies through the introduction of IT systems, the effectiveness of which will be determined by the ability to overcome tax risks.