UDC 347.73

EXPERIENCE OF FOREIGN STATES IN THE SPHERE OF TAX ADMINISTRATION

Boyko Natalya Nikolaevna
Sterlitamak branch of Federal public budget educational institution of higher education "Bashkir state university"
candidate of jurisprudence, associate professor of the constitutional and municipal right

Abstract
In article foreign experience of the main directions in the sphere of tax administration is analyzed. According to the author, in practice of functioning of system of nalokgovy control of the western countries it is possible to find much valuable and useful. However, applying and making use of their experience of effective tax administration, for the purpose of improvement of system of tax control in the country, surely it is necessary to consider the Russian specifics of state of the economy and tradition of the population.

Keywords: nalokgovy administration, tax audits, tax authorities, tax control, taxpayer.


Article reference:
Boyko N.N. Experience of foreign states in the sphere of tax administration // Politics, State and Law. 2015. № 4 [Electronic journal]. URL: https://politika.snauka.ru/en/2015/04/2862

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