Main trends of the tax administration functioning: world experience

Economic Annals-XXI: Volume 132, Issue 7-8(2), Pages: 21-24

Citation information:
Chernyshova, M. (2013). Main trends of the tax administration functioning: world experience. Economic Annals-XXI, 7-8(2), 21-24. https://ea21journal.world/index.php/ea-v132-06/

Maria Chernyshova
Post-Graduate Student,
Donetsk State University of Management
163a Cheliuskintsev St, Donetsk, 83015 Ukraine
maria123_86@mail.ru

Main trends of the tax administration functioning: world experience

Abstract. The article describes the structure of the tax administration as one of the most important aspects of the tax policy. Now the competitiveness of the national economies is largely determined by their tax policy, quality and quantity of public services, the ability of the state to encourage business activity in the country. Western countries are aware of the relevance for improving the system of taxation. The article outlines main tendencies of the administration restructuring. There are concentration of processes and more centralised management based largely on tax type or process criteria (e.g. audit and taxpayer information), investing in the automation of work appears to be one of the most successful strategies to reduce processing costs, which improves working process and management in different task areas.

In order to improve governance arrangements, recommendations are given for the effective functioning of the tax administration on the basis of international experience, in particular: to take advantage of opportunities for further automation of workflows and processes; to oversee efforts to study and apply the methods for process optimisation used successfully by other revenue bodies and the private sector; to be alert to the potential for further concentration or consolidation of working processes.

Keywords: Tax Administration; Organisational Redesign; Workflow Management; Management Strategies

JEL Classification: F29; F41; F42

References

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Received 23.06.2013