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New model of tax administration. Change of paradigm

Publication date: 20.09.2018

Financial Law Review, 2018, Issue 10 (2)/ 2018, pp. 11-29

https://doi.org/10.4467/22996834FLR.18.008.9138

Authors

Alexander V. Demin
Siberian Federal University, 6 Maerchaka street, Krasnoyarsk 660075, Russia
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New model of tax administration. Change of paradigm

Abstract

This contribution deals with a new «partnership» model of tax administration, which is based on mutual trust, dialogue, transparency and cooperation between tax authorities and taxpayers. The main goal of the contribution is to confirm the hypothesis that the most important aims of tax policy in any state are to avoid tax quarrels and to enforce cooperation through constructed interaction between the taxpayers and the tax collectors. The study is based on empirical methods of comparison, description and interpretation, theoretical methods of formal and dialectical logic, and specific scientific methods: legal dogmatic method and method of legal norm interpretation.

References

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Information

Information: Financial Law Review, 2018, Issue 10 (2)/ 2018, pp. 11-29

Article type: Original article

Authors

Siberian Federal University, 6 Maerchaka street, Krasnoyarsk 660075, Russia

Published at: 20.09.2018

Article status: Open

Licence: CC BY-NC-ND  licence icon

Percentage share of authors:

Alexander V. Demin (Author) - 100%

Article corrections:

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Publication languages:

English

View count: 823

Number of downloads: 685

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