tax control

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. Analysis of the basic directions of tax reforms in foreign countries has allowed to reveal the stages and elements of creating a partnership model of tax administration. The article describes the most important trends in the improvement of methods and instruments of tax administration abroad, which allowed establishing a highly effective system of tax administration. Discussion of results. The results of the article analysis are development of recommendations on introduction of experience of foreign countries in order to improve the efficiency of the Russian tax administration system.

The Introduction of Indirect Methods of the Determinin the Tax Liabilities as the Direction of Improving the Efficiency of Tax Control Sysnem of Individual Income

Introduction. High rates of tax evasion on income of individuals requires the state to find new, more effective forms and methods of tax revenue control individuals. One of the ways to increase the efficiency of state control over taxation of citizens may be the introduction of indirect methods for the determination of tax liabilities. Theoretical analysis. In world practice of control of taxpayers methods of assessment of costs, cash flows and property are actively used to determine the tax liabilities of individuals, which are not engaged in entrepreneurial activities. The article describes the experience of countries near and far abroad in this field. Discussion of Results. The result of the analysis carried out in the article was to develop the recommendations for the phased implementation the indirect methods of assessment of tax liabilities of individuals in the Russian tax legislation.