Home  Journals  Financial Analytics: Science and Experience  6(30) - 2010 June

Experience of Germany in the tax administration

Available online: 7 June 2010

Subject Heading: Tax policy

JEL Classification: 

It’s very difficult to use the experience of Germany tax system and tax administration in Russian conditions. Nevertheless we can take some advantages of Germany’s experience for Russian tax administration, such as establishment of the unified federal database of taxpayers (for all transactions with counterparts and all elements of tax). This measure allows planning tax receipts more qualitatively and in time.

Keywords: tax, administration, planning, budget revenues, analysis, forecasting, tax revenues, taxpayer

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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