Problems of the organization of interaction between the taxpayer and the tax authority: ways to solve them

The subject of the research is public relations arising between the taxpayer and the tax authority. The article considers current problems concerning the interaction of tax authorities with taxpayers. As a result of the study, a number of typical problems faced by taxpayers in the process of interaction with tax authorities were identified. Also, foreign experience in organizing the interaction of taxpayers with tax authorities was analyzed, followed by generalization and conclusions regarding borrowing experience in relation to domestic practice. Based on the identified problems, a conclusion was made about the insufficient effectiveness of a number of measures taken concerning the forced collection of debts, as well as organizational aspects of interaction between taxpayers and tax authorities. As a result, a number of measures were proposed aimed at improving the system of relationships between taxpayers and tax control authorities. The methodological basis of the study is the general scientific dialectical method of cognition of social processes and socio-legal phenomena, the theory of application of law. General scientific research methods were used (analysis, synthesis, induction, deduction, etc.). In addition, specific scientific methods were used: logical, system-structural, complex, statistical and other methods. Analysis of international experience and specific problems of interaction between tax services and taxpayers in Russia allowed us to formulate a number of proposals. The key was the development of the tax consulting institute and its legal registration. Along with this, it was proposed to legislatively specify the competencies of tax authorities in the process of inspections. An important element is the strengthening of information and explanatory work with taxpayers, including not only a detailed interpretation of tax regulations, but also an analysis of practical situations identified during previous inspections.

tax arrears, tax administration, budget system, interaction, tax requirements, information support, powers of tax authorities, tax consultations, volunteers, departments