Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


foreign experience

Modernization of Tax Administration in Foreign Countries: the Analysis of Major Trends

Introduction. Improving the efficiency of the tax administration system is possible on the basis of strengthening the stability and certainty of legal regulation, as well as through the introduction of positive foreign experience. Reasonable implementation of foreign methods of tax control and tax control, taking into account the specifics of tax policy and practices of taxation, is able to improve tax administration in Russia. Theoretical analysis.