ASSESSMENT OF THE EFFECTIVENESS OF THE ACTIVITIES OF TAX AUTHORITIES IN FOREIGN COUNTRIES
DOI:
https://doi.org/10.55439/EIT/vol11_iss5/a36Keywords:
Tax system, tax administration, elements of the tax system, the essence and content of tax administration, digital technologiesAbstract
The theoretical aspects of tax administration are analyzed, its concept of a tax system, an element of the tax system, functions of tax administration, trends in the development of the tax system are revealed, a small analysis of key features that characterize the essence and content of tax administration in modern conditions is carried out.
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