FOREIGN EXPERIENCES OF TAX ADMINISTRATION AND ITS SPECIFIC FEATURES
DOI:
https://doi.org/10.17605/OSF.IO/X3YNJKeywords:
tax policy, tax theory, foreign countries, tax administrationAbstract
It is necessary to improve the tax administration in accordance with the economic reforms along with the rational state tax policy. Because effective organization of tax administration mechanisms is considered a factor of economic growth. In the article, the author evaluated the economic reforms implemented in our country, its socio-economic importance, theoretical-legal issues and the need to improve tax policy and management based on the study of local and foreign practice. He also made suggestions and recommendations on improving the tax administration based on the results of his research on the topic.