STRATEGIC DIRECTIONS OF EFFICIENT TAX ADMINISTRATION DEVELOPMENT IN RA

Abstract

In the Republic of Armenia, although the problems of improving the tax system, increasing competitiveness, improving the business environment of the national economy, and ensuring the necessary tax revenues for the state budget have always been solved with separate legislative amendments, nevertheless, the current trends in the development of the world economy, new challenges, regional developments and ongoing within the framework of economic unions integration processes have created an objective need to re-regulate tax relations. In the modern market economy, the tax policy of the state is oriented towards high-quality and competent tax administration, which significantly depends on the efficiency of the tax system. The article focused on the need for methodological reinterpretation of the theoretical problems of tax administration and tax administration was considered as a part of the management of the relations established between taxpayers and the tax authority.