Tax System and Reforms in Modern Europe
( Pp. 214-222)
More about authors
Viktor V. Moroz
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
An efficient tax system has a beneficial effect on the economy of any country in the world. The successful development of the state and the financing of budgetary organizations, social benefits, etc. depend on the fullness of the budget. Tax administration and control in the foreign countries helps to regulate the tax burden, tax collection and provide control over the activities of taxpayers. When exercising the functions of tax control and administration, problems and shortcomings in the legislation are revealed, which serve as circumstances for amending the tax legislation. This article is aimed at studying and analyzing the practice of implementing the control activities of the foreign countries tax authorities and its use for application in Russia. The relevance is due to the high level of development of tax relations between the state and taxpayers, which is clearly presented in the statistical information in this article.
How to Cite:
Viktor V.M., (2022), TAX SYSTEM AND REFORMS IN MODERN EUROPE. Economic Problems and Legal Practice, 4 => 214-222.
Reference list:
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Lyubimov N.A., Mukhambetalieva O.R., Chernousov K.S. Comparative analysis of tax systems in Russia, Canada, Switzerland and South Korea // International Journal of the Humanities and Natural Sciences. 2020. No. 4-1. pp. 162-168.
www.consultant.ru Reference legal system «Consultant-Plus».
Malis N.I. etc. Theory and practice of taxation. Textbook. M. Master. 2019.
Lyubimov N.A., Mukhambetalieva O.R., Chernousov K.S. Comparative analysis of tax systems in Russia, Canada, Switzerland and South Korea // International Journal of the Humanities and Natural Sciences. 2020. No. 4-1. pp. 162-168.
www.consultant.ru Reference legal system «Consultant-Plus».
Keywords:
tax authorities in the foreign countries, tax, Federal Tax Service of Russia, tax control.
