Open AccessСontent, forms and methods of tax administration
Author(s) -
A.Z. Arslanbekova,
R.Е. Mustafaev
Publication year - 2022
Publication title -
ûridičeskij vestnik dagestanskogo gosudarstvennogo universiteta
Language(s) - English
Resource type - Journals
eISSN - 2411-0299
pISSN - 2224-0241
DOI - 10.21779/2224-0241-2022-41-1-44-48
Subject(s) - modernization theory , tax administration , administration (probate law) , tax law , law and economics , business , accounting , public economics , political science , economics , tax reform , law
The article considers modern trends in tax administration. Reforms in the tax sphere have created the necessary basis for the modernization of the Russian fiscal institution, but at the same time, a number of organizational, legal, financial and economic problems remain that do not allow to significantly optimize tax administration. 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 further optimization of tax administration should be carried out systematically and involve the elimination of gaps in legal regulation and the widespread integration of digital technologies into communication processes between tax authorities and taxpayers