TAXASION AUTHORITIES AS THE REFERENCE SUBJECT OF THE FISCAL POLICY IN THE REGION IMPLEMENTATION OF TAXATION POLICY

This article deals with the possibility of increasing the effectiveness of the tax policy by means of the influence of the tax authorities on the development of economic entities and, consequently, the economy of the region, country and social life. Additionally, the tax authorities are reviewed as entities providing public services, which require their specific roles, namely, the role of the reference entities. The concept of reference character is introduced. The results of the study of the problem of interaction between tax officials and citizens are analyzed, as well as statistical data reflecting the work of tax authorities as a whole and, accordingly, the impact of the tax policy in the region, particularly in Rostov region.

tax authorities, region, tax policy, economic entities, reference character, conflict situations, pre-trial settlement of disputes, taxpayers, audit, efficiency