tax administration

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.

Introduction. Taxes are a source of acute contradictions between state tax authorities and taxpayers that are updated by the development of theoretical and methodological approaches, consistent procedures for resolving major conflicts in the system of tax relations and improving tax administration. Theoretical analysis. Opposed interests of tax relations, and a variety of objects tax regulations give tax conflicts different character and motivation.

With the expansion of international economic relations national tax policy cannot be considered only as a set of measures providing the domestic regulation in the country and ensuring the implementation of social and economic policy. Interstate traffic of goods, labor and capital increases the importance and the role of taxes in the distribution relations both between businesses and the state, and among the countries that are active in foreign trade. Theoretical analysis. The article studies the directions of harmonization of tax policy Eurasian EC.