Abstract:
The existence of any state and the implementation of its functions are directly related to
the need to form revenue sources of the state budget. In all countries of the world, tax revenues are the
basis for providing the state with financial resources. The use of effective tax administration is due to
a number of reasons: the reluctance of some taxpayers to fully pay their tax obligations, the instability
of tax legislation, and the presence of arrears in budget revenues. The problem of filling the budget is
acute for the economy in conditions when extensive methods of increasing tax revenues have actually
been exhausted. An increase in the tax burden can lead to a decrease in entrepreneurial activity, the
inability of business entities to timely update and introduce new technologies that are more advanced
and equipment into production. All of the above contributes to strengthening the activities of state
regulatory bodies to combat tax debts, take measures against tax evaders. In this regard, not only new
forms of tax administration are being introduced, but attempts are also being made to introduce a system for assessing the effectiveness of the tax services themselves. The creation of such a system will make it possible to disseminate the best practices of the most efficient tax authorities and, in general, will contribute to improving the quality of tax administration and increasing tax revenues to the budget.
