National Interests: Priorities and Security

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National Interests: Priorities and Security

33(174) - 2012 September

Improving the interaction between the subjects of tax relations as priority direction of tax policy

Vol. 8, Iss. 33, SEPTEMBER 2012

Available online: 21 September 2012

Subject Heading: PROBLEMS. SEARCH. SOLUTIONS

JEL Classification:

Fischer O.V. PhD in Economics, Associate Professor of department "Theory of Finance, Credit and Taxation ", the Volgograd State University
olgafisher@yandex.ru

Nadtochiy E.V. Assistant of department "Theory of Finance, Credit and Taxation", the Volgograd State University
E.nadtochiy@mail.ru

In the article the need of improvement of the mechanism of interaction for the tax sphere is proved. Distinctions between subjects and participants of the tax relations are analyzed. The concept of interaction of the tax sphere is offered, the assessment to its current state is given. The conclusion that for a sustainable development of national economy further work on improvement of interaction of subjects of the tax relations and increase of its efficiency is extremely important is drawn.

Keywords: tax policy, interaction, subjects of tax relations, sustainable development of economy, efficiency

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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