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Taxes and Taxation
Reference:

Nadtochy, E. V. Interaction between subjects of tax relations in the course of performance of responsibilities and exercising of taxpayers’ rights

Abstract: The author of the article analyzes the current state of the process of interaction between the subject of tax relations in the course of performance of responsibilities and exercising of taxpayers’ rights. The author describes the legal fi eld regulating the form of interaction. The author also describes particular forms of such interactions and defi nes such orientation of the Federal Tax Service improvement as client-centeredness, modernization of service capacities and information transparency.


Keywords:

taxes and taxation, organs, taxpayers, interaction, resorts, applications, complaints, services, forms.


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