Some Aspects (Factors) of Competitiveness of the Territorial Tax Authorities In Interaction with Business Organizations

N. Bondareva ()

Journal of Modern Competition, 2014, issue 1, 60-70

Abstract: The article examines some aspects of the competitiveness of the tax system in general and territorial tax authorities in particular, in interaction with taxpayers. The paper substantiates and discloses competitive rivalry in tax control relations between tax authorities and business structures regarding taxation, which requires the transformation of the structure of tax inspection and the its informational system. The article also formulated the problem of professional competence of tax inspectors.

Keywords: competitiveness; tax system; business; territorial tax authorities; taxpayers; professional competence (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:snr:mdrcmp:y:2014:i:1:p:60-70

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