The place of tax administration in the development of the world economy
https://doi.org/10.24182/2073-9885-2022-15-2-22-26
Abstract
At the present stage of development, the socio–economic transformation of the world society is taking place, accompanied by the modernization of state institutions. These processes are impossible without government spending and the revenues that provide them. The main revenues in many countries are tax payments, the receipt of which in the budget system is ensured through the system of tax administration.
The subject of research in the article is the economic relations that arise in the process of tax administration and their impact on the development of the world economy.
The research results consist in identifying the features of the influence of tax administration on the development of national economies, as well as reasonable internal and external structural shifts.
About the Author
Y. E. Zafirova
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Masterstudent
Moscow, Russia
References
1. Basnukaev M.S. Prospects for the development of tax administration institutions in the context of digitalization of the economy, taking into account the experience of foreign countries. Bulletin of the Academy of Knowledge. 2020. № 4. P. 399–402.
2. Boleva N.Y. Trends in tax administration in the practice of foreign countries and the possibility of their adaptation in Russia. Bulletin of the Penza State University. 2021. № 1(29). P. 15–19.
3. Bukina I.N. Modern trends in tax administration in foreign countries. World economy and international relations. 2019. № 6. P. 37–42.
4. Evstafieva A.H. Theoretical foundations of tax administration. Proceedings of the Kazan State University of Architecture and Civil Engineering. 2021. № 2. P. 16–19.
5. Kudzhuev Z.A. Organizational and legal aspects of tax administration in foreign countries. Society and law. 2019. №. 4 (26). P. 264–267.
6. Mayorov V.I. Tax administration in the Russian Federation: organizational and legal problems. Socio-political sciences. 2020. № 4. P. 24–27.
7. Sultangulova, M. R. Tax administration at the present stage of development. Young scientist. 2020. № 41 (331). P. 130–135.
8. Tolkachev OA Tax administration as a modern stage of tax reform. Young scientist. 2019. № 17 (76). P. 330–336.
9. Tolstobrova N.A., Klimova E.K. The impact of tax administration tools on the business activity of countries. Bulletin of the Perm National Research Polytechnic University. Socio-economic sciences. 2021. № 2. P. 220–233.
10. Totikova T.E. Modernization of tax administration systems in foreign countries: analysis of the main trends. News of the Saratov University. New series. Series: economics. Control. Right. 2021. № 4. P. 445–448.
Review
For citations:
Zafirova Y.E. The place of tax administration in the development of the world economy. Entrepreneur’s Guide. 2022;15(2):22-26. (In Russ.) https://doi.org/10.24182/2073-9885-2022-15-2-22-26
Views:
251
Email this article 