Improving the Communication Between the Tax Authority and the Taxpayer

Journal Issue:

Author Information: 

Doctor of Philosophy (Law), CEO of Actual Management JSC

Abstract: 

Various aspects of improving the communication between tax authority and taxpayer are dedicated in a number of scientific works. There are works of Zhukov M.S., Zhukov N.E., Sleptsova P.S., a number of other authors. However, the question of effective communication between the tax authority and taxpayer is still not resolved, now the tax authority uses the administrative resource to compel the taxpayer, and the effective cooperation is not provided. In this article, the author analyzes the tax regulations and makes recommendations for improving the situation of communication between the authority and taxpayer.

Keywords: 

taxes, tax authorities, taxpayers, Russia, Russian Federation.

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