ISSUES OF HARMONIZING THE MECHANISM OF TAX DEBT COLLECTION IN FOREIGN COUNTRIES WITH THE NATIONAL TAX SYSTEM
Abstract
This article aims to improve the tax collection mechanism, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve tax collection mechanisms. In addition, the theoretical and practical aspects of the relationship development trends that the formation of trust and perception of justice and the use of effective coercive measures also increase compliance are highlighted.
Keywords:
local tax market value of property cadastral value personal card tax elements budget potential local budgetReferences
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