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Taxes and Taxation
Reference:
Mammadov, E. F.
Issues of Improving Tax Administration in Azerbaijan
// Taxes and Taxation.
2013. ¹ 12.
P. 918-926.
URL: https://en.nbpublish.com/library_read_article.php?id=63720
Mammadov, E. F. Issues of Improving Tax Administration in AzerbaijanAbstract: The author of the present research views the problems of improvement of taxation system, describes relations between the main elements of tax administration and analyzes the main stages of development of tax administration in Azerbaijan as well as the actual status of tax administration there. At the present stage tax authorities perform taxation by using operational process charts. At this point the main goal should be the improvement of these operational processes, technological environment and efficiency of tax administration. Keywords: taxes and taxation, taxation system, tax administration, one-stop shop, deposit account, tax control, e-services, proforma invoice, e-audit, tax authorities.
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References
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