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Vestnik of
Vitebsk State
Technological
University

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ISSN: 2306-1774 (Online)

ISSN: 2079-7958 (Print)

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Theoretical and Analytical Approaches to the Formation of Tax Environment


UDC 336.22

DOI: 10.24411/2079-7958-2018-13418

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Abstract


The article is devoted to the research of theoretical and analytical approaches to the formation of tax environment. The definitions of tax environment as well as factors that influence it are studied. The main elements and system indicators of tax environment (structure of tax system, tax burden, dynamics of taxpayers, satisfaction with tax services quality) are analyzed. It’s justified that modernization of tax administration in the direction of the improvement of tax environment quality should be focused on the strengthening of the interaction with taxpayers. The conclusions about the improvement of tax environment quality are made.

Theoretical and Analytical Approaches to the Formation of Tax Environment

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Kireyeva, А. Theoretical and Analytical Approaches to the Formation of Tax Environment / А. Kireyeva, S. Navumchyk // Vestnik of Vitebsk State Technological University . ─ 2018. ─ № 1(34). ─ P. 149. DOI:10.24411/2079-7958-2018-13418

Accepted to publication on May 30, 2018