Nadtochiy, E. V. Development of Tax Interaction as a Way to Increase the Rating of the ‘Doing Business’ World Bank

Abstract: The subject under research is the financial relations developing in the process of interaction between tax authorities and taxpayers. The researcher analyzes the status of the Russian Federation in the rating of the ‘Doing Business’ World Bank. The researcher views the dynamics of such indicators as ‘Taxation’ and ‘Company Registration’. The researcher proves that the development of tax interaction in many ways influence the position of a country in the aforesaid World Bank rating. The researcher describes directions for the development of relations between tax authorities and taxpayers. E. V. Nadtochiy studies applicable laws regulating tax policy over the medium term. The methodological basis of the present research is the legislation of the Russian Federation regarding taxes and levies and statistical data about ratings of the ‘Doing Business’ World Bank. In her research E. V. Nadtochiy uses the methods of analysis and synthesis, deduction and induction. By analyzing the main directions for the development of tax relations, the author proves the influence of the latter on the rating of the ‘Doing Business’ World Bank. Improvement of quality, acceleration and simplification of revenue procedures, improvement of tax accounting and reporting, elimination of uncertainty, gaps and internal contradictions in tax legislation, creation of on-line services for submitting applications, appeals, requests and documents for state registration, provision of access to information about budget settlements, tax and levy legislation and the course of tax interactions are all have a fundamental importance for investments and development of private business.

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