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Scientific journal “Vestnik NSUEM”

2019 year, number 2

DIRECTIONS OF MODERNIZATION OF SYSTEMS OF TAX ADMINISTRATION IN THE CONDITIONS OF APPLICATION OF MODERN INFORMATION TECHNOLOGIES

A.M. Solekhzoda
Russian-Tajik University, Dushanbe, Republic of Tajikistan
Keywords: налоговая система, модернизация, налоговое администрирование, современные информационные технологии, взаимодействие налоговых органов и налогоплательщиков, tax system, modernization, tax administration, modern information technologies, interaction of tax authorities and taxpayers

Abstract

The article reveals the most important areas of modernization of tax administration, discusses the role of modern information technologies, allowing to automate the entire process of tax administration. Taxes, as the main source of budget replenishment, are the most important factor in the formation of the financial base necessary to fulfill the tasks of the state. In this regard, the effectiveness of the modernization of the economy is directly related to science-based tax management.