List of publications on a keyword: «tax administration»

[08.00.00] Экономические науки

Publication date: 02.03.2018
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Arutiunian Vladimir Liparitovich , doctor of economic sciences , член-корреспондент НАН РА, профессор
M. Kotanyan Institute of Economics National Academy of Science of Armenia , Armenia

«Ways of radical change of the image of tax and customs officers»

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The article discusses the problem concerning some changes in image of tax and customs officers. Tax and customs system is a multifunctional structure, therefore, in order to ensure unified application of the legislation, professional training of staff should be organized by means of guidelines, workshop discussions, qualification trainings and other instruments, which should be attended by the employees of territorial and regional tax and customs authorities. Along with implementation of legislative reforms and application of advanced technologies for increase of confidence in tax system and expansion of capabilities, the role of a professional tax officer is of high importance.

Publication date: 17.11.2017
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Parsadanyan Tatevik Smbat , candidate of economic sciences , младший научный сотрудник
M. Kotanyan Institute of Economics National Academy of Science of Armenia , Armenia

«The mechanism of tax administration and the priorities of tax reform in the context of business environment improvement»

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In the XXIst century the role of tax administration is becoming more and more important in the increasingly stiff competition and economic reforms in the World Economy. The article has studied the human factor regarding it as an inseparable part of tax administration. The article also investigates the following issues tax administration faces: provision of new tax privileges for imported goods, provision of favorable tax incentives for local goods in case of joining the Eurasian Economic Union, repression of tax/GDP correlation, etc. Imperfections was identified in each field and the ways for their solution have been suggested.


Publication date: 04.05.2016
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Demin Aleksandr Vasilevich , doctor of jurisprudence sciences , доцент, профессор
Law Institute Siberian Federal University , Красноярский край

«Повышение налоговой культуры – важный компонент перехода к «партнерской» модели налогового администрирования»

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The author investigates a concept of tax culture in the context of transition to «partner» model of tax administration. The tax culture is a complex, multilevel structure; it acts as a component of the general culture both the certain person, and society in general. Justice of tax system and, first of all, justice of system of redistribution of the public benefits and a gross revenue by means of the taxation is a key aspect in understanding of tax culture of society.