Study Of Tax Administration Mechanisms Used For Implementing Government Tax Policies

Abstract

Modern economic development and widespread digitalization are accompanied by globalization, increasing competitiveness of national economies and development of new state instruments, including tax ones. The taxation system is a powerful tool that organizes activities of taxpayers and influences the financial system. The tax administration system has to respond to all changes in the national economy to implement government measures and conduct tax policies. The development of modern tax management mechanisms and tools is carried out within the state adopted tax policy adjusted to modern requirements of economic development. The study of tax administration issues is required to improve efficiency of the tax system and its individual tools and enhance the level of tax collection. The relevance of the problem is that without a continuous flow of funds, it is impossible for the government to perform its functions. Taxes as a permanent source of monetary resources can ensure proper and timely financing of government needs. The study identified areas and measures aimed at improving tax administration and reducing administrative costs: expanding the list of grounds for granting tax deferrals, using the institute of advances, reducing workflow for taxpayers, etc. The purpose of the article is to explore modern taxation management mechanisms used for implementing the state tax policy based on the best world tax administration models. The research results are obtained using empirical and theoretical methods, conceptual, logical and operational components. Methods of in-depth knowledge of reality, comparison, quantitative and qualitative analysis, systematization, and graphical interpretation are used.