Tendencies of Development in Reference to Tax Administoring in Tajikistan

The article dwells on the  tendencies of development in reference to taxation administering and the main trends of its perfection aimed at a creation of more just and effective tax system being more accountable; that`ll bring more profit both to enterprises and separate tax-payers.

The authors consider that  a reform  of  taxation administering must rise the level of  tax collection, minimize the costs of tax administration  and those of  tax-payers. In order to implement it  it`s necessary to constantly improve a quality of services delivered to tax-payers, to engraft new  informational technologies and the  system of electronic elaboration  of data into  the activities of taxation bodies,  to elevate the level of professional preparation and competence of  tax body officers.