Under today`s conditions an improvement of tax administering is an important aspect of contemporary tax policy of Tajikistan Republic. Under the conditions of economic non-sustainability characterized with tax-payers` financial plight and tax entries from revenues into the country`s budget system one ought to bring to perfection the methods of tax monitoring and taxation assessment which concern the activity of effective tax-payers carried out through diversified forms and modes; herby, other economy subjects being involved in the process in question as well. Proceeding from this necessity, the author presumes that intensification of tax administering is a factor of tax burden diminution, decrease of expenditures beset with tax system, insurance of parity for competitive tax-payers and tax policy effectiveness. While considering the problem of tax administering the author moves out the thesis of perfection in reference to tax legislation system.
management with taxes, tax monitoring, tax regulation, tax management process, tax administering, tax planning
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