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Finance and Credit
 

Institutional options positive transformation tax administration

Vol. 16, Iss. 47, DECEMBER 2010

Available online: 13 December 2010

Subject Heading: Tax policy

JEL Classification: 

Artemenko D.А. Candidate of economics, Southern Federal University
dartemen@mail.ru

Current trends of tax policy suggests that the construction of trust relationships between government and business model requires a change in the organization of interactions between fiscal relations based on the principle of partnership, involving as professional mediators Tax Consultants. In the present work theoretical aspects of formation and methodological approaches to the development of tools institutionalize tax advice. Professional support from the taxpayer and making them independent protection in view of unconditional compliance with current legislation can provide a real solution to the crisis in tax administration.

Keywords: taxes, tax policy, tax mechanism, tax administration, tax advice

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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