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Efremova T.A., Efremova L.I. Information Cooperation of Tax Authorities with Taxpayers: Current Practice and Development Perspectives

Published in journal "Taxes and Taxation", 2015-6 in rubric "TAX CALCULATION AND REPORTING", pages 457-464.

Resume: Creation of the model of service-oriented management involves the development of public services based on electronic interaction of the tax authorities with taxpayers. Implementation of these areas involves the creation of conditions for streamlining and simplification of tax procedures, forms and methods of tax administration which can increase the number of taxpayers who voluntarily perform their tax obligations. The expected result will be the expansion of the range of services provided by tax authorities to taxpayers, improvement of information on tax legislation and, as a consequence, increase in the share of taxpayers who satisfactorily assess the quality of tax administration.The purpose of this paper is to review the current practice of information exchange between tax authorities and taxpayers and to determine the main directions of improving it.The authors of the article show the role of modern information technologies in the process of transforming the activities of tax authorities. The authors prove the need for the development of online tax services allowing to automate the maximum amount of tax procedures. They also demonstrate that it would be advantageous take on the tax monitoring based on building trust between tax authorities and taxpayers while controlling the timeliness and completeness of tax payments to the budget system.

Keywords: tax audit, taxpayer, tax monitoring, State Tax Service, online services, communication, tax authorities, tax awareness, tax inspector, partnership

DOI: 10.7256/1812-8688.2015.6.15265

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