Open AccessNew horizons of tax administration
Author(s) -
Alyeksandr Dyemin
Publication year - 2020
Publication title -
ûridičeskaâ nauka i praktika
Language(s) - English
Resource type - Journals
ISSN - 2078-5356
DOI - 10.36511/2078-5356-2020-1-114-120
Subject(s) - tax administration , administration (probate law) , foundation (evidence) , tax reform , compliance (psychology) , political science , business , law and economics , public administration , accounting , public economics , economics , law , psychology , social psychology
The article analyzes new trends in tax administration, which are actively discussed by foreign experts. The author concludes that the tax systems of modern states are undergoing a serious transformation today, promptly and adequately responding to the challenges of the 21st century. Tax administration should be expressed not in the confrontation of taxpayers with tax authorities, but in their interaction and cooperation.
The study was carried out with financial support from the Russian foundation for basic research in the framework of the scientific project no. 20-011-00080 “Tax Compliance and Legal Means of Its Support”.