List of publications on a keyword: «taxpayer»

The relevance of this article is due to the lack of improvement in tax legislation to account for the largest taxpayers, despite the fact that tax revenues account for more than half of all revenues to the budget. At the present stage, the tax administration system should simultaneously ensure: an increase in the level of tax collection, a reduction in the costs of taxpayers, the creation of convenient conditions for the performance of tax payment duties, and observance of the principle of equity. The article discusses the comparison of selection criteria for the largest taxpayers at the federal and regional levels.

The author describes the problem of formation of tax literacy and culture of the population of the Russian Federation, identifies the causes of non-compliance with the taxpayer's tax discipline. The statistical analysis of tax offences has been made. The article describes the main causes of tax evasion by legal entities, analyzes methods to improve tax literacy, provides the list of activities to achieve a high level of outreach service for the taxpayers and suggests the ways of improving service for the taxpayers as partners of the state.