Sirajudinova, S. I. Taxpayer Information Support as a Method of Keeping Tax Discipline

Abstract: The main purpose of the article is to study the influence of information services provided by tax authorities to taxpayers on keeping tax discipline. The article contains the results of the research of efficiency of service programs of taxpayers for the purpose of encouraging taxpayers to hand in their declarations and increasing the level of declared income. Based on the data contained in the article, the author concludes that uncertain tax obligations lead to reduction in the number of tax declarations submitted by taxpayers. Moreover, information provided by the tax authority has a positive and important influence on a taxpayer’s tendencies to submit declarations and future preparation of tax reports. The level of declared income is increased only when the tax authority provides all the necessary information to the taxpayers. In conclusion, the author shows the need in a compromise between enforcing and information support as well as in expansion of information services and explanations in order to improve tax administration and increase tax discipline.

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