The Role and Significance of International Experience of Tax Administration and Tax System Management in Ra Tax System
Year: 2023
Type: article
Abstract: In general, the fiscal goal of the state tax policy has always been and will be the most important for our state. However, the relationship between the main and secondary goals and their content may be different depending on the socio-economic and tax strategy chosen by the state. The tax policies of different states differ in their characteristics and uniqueness. These differences are caused by national characteristics, geographical and historical factors, the state of the economic and social spheres and many other criteria. At the same time, the tax policy of the same country, even in conditions of an unchanged socio-economic structure, can differ significantly. Continuous changes in the economic and business environment of the Republic of Armenia create the need to anticipate new challenges and take appropriate steps to respond to them. Consequently, the focus of our state's tax policy activities in the coming years will be increasing theefficiency of tax administration, preventing offenses, modernizing infrastructures, providing service to taxpayers by improving management systems, strengthening taxpayer-tax authority cooperation and trust, which will instill the importance of tax discipline in the public. especially in overcoming emergency situations and ensuring the normal functioning of society. The achievements of the RA tax system management and tax administration are the cornerstone of defining the future directions of development and initiating the necessary measures for their implementation. And in a perfect distinction, the tax policies of the state and business entities will have one goal: the development of our country's economy, because it leads to the advancement of the economy, the increase of GDP, the growth of budget revenues, the increase of the material well-being of businessmen and the national population, etc.
Source: ALTERNATIVE
Authors: Narine KIRAKOSYAN, Marat MANUCHARYAN
Institution: European University of Armenia
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4366808909