The role of tax administration in the development of a country

UDC 330.1
DOI: 10.36871/u.i.k.2024.10.01.006

Authors

Elena A. Kumalagova,
Timur M. Bukulov,
North-Ossetian State University named after K. L. Khetagurov, Vladikavkaz, Russia

Abstract

Tax administration is one of the mechanisms for strengthening the economic security of the national tax system, its management and qualitative changes in tax relations in the national and world economy, and these features determine the relevance of the research topic. To ensure sustainable growth of tax revenues, it is necessary to rationally address the issue of coordination of actions of taxpayers and tax authorities. At the legislative and administrative levels, the fulfillment of tax obligations can be achieved by improving the quality of institutional practices of interaction between taxpayers and administration, combating illegal financial and economic activities and creating favorable conditions for bona fide taxpayers.

Keywords

economic security, tax system, tax policy, tax administration, tax code, taxpayer, tax.