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Author (s)

Mamurov A.M.


The article studies the theoretical aspects of the development of mutually beneficial partnership between tax authorities and taxpayers and its assessment. In this process, it clarifies the content of the partnership between the actors. It also researches and developes the economic and social needs for expanding partnerships based on dynamic indicators. The issue of increasing the efficiency of regional tax administration is reviewed from the point of view of the regional budget. As part of the investigation, special attention is paid to the development of tax administration and a qualitatively new level of relations between tax authorities and taxpayers. It was concluded and studied that the expansion of partnerships in the field of taxation needs to be improved. And, in future, it is necessary to organize proper interaction between tax authorities and taxpayers in terms of developing relations, reducing costs, improving tax administration and increasing the level of tax collection.


tax administration, tax relations, partnership development, mutually beneficial cooperation, tax authorities, taxpayers, tax liability, tax legislation


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Publication date

Saturday, 28 October 2023