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Taxes and Taxation
Reference:

Efremova, T. A. Functions and Methods of Tax Administration: Economic Substance and Application Details

Abstract: Being an organizational and managerial system of performing tax relations, tax administration includes a number of function and methods that are supposed to guarantee tax revenues into the budget system. At the same time, the terms ‘function of tax administration’ and ‘method of tax administration’ are often confused in research literature which emphasizes the need for more concrete definitions of the aforesaid terms and specification of the meaning of each term. The purpose of the present research article, therefore, is to discover and substantiate the economic substance of tax administration functions and methods and to discuss their application features. In her research T. A. Efremova uses the methods of analysis and synthesis, deduction and induction, comparison, generalization and other research methods. The researcher describes peculiarities of the basic functions of tax administration such as tax planning and prediction, tax regulation and tax control. The researcher also defines the purposes and goals of each function and proves that all these functions are inseparable in the process of tax administration. The researcher also substantiates the main ways and methods of implementation of all functions while balancing the interests of both tax authorities and taxpayers.


Keywords:

tax administration, function, method, tax planning, tax prediction, tax regulation, tax control, tax inspections, tax incentives, tax substance.


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