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Taxes and Taxation
Reference:

Mammadov, E. F. Questions of Improvement of Tax Administration in Azerbaijan

Abstract: In his study the author views the problems of improvement of tax system, its interactions with the main units of tax administration and analyzes the stags of development of tax administration in Azerbaijan as well as its current state. Current organization of tax affairs at tax authorities is performed by the means of the chart of operational processes. The main task at this stage is to improve the current operational processes, basic trends of information and technological environment and raise effi ciency of tax administration.

Keywords:

taxes and taxation, tax system, tax administration, single point of contact, deposit account, tax control, electronic services, electronic audit, tax authorities, proforma-invoice.

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