Kudryavtsev, A. V., Shetov, A. A. Using Government Relations Methods in the Sphere of Taxation

Abstract: The present article is devoted to the problem of creating efficient relations between participants of the taxation process. The subject under research is the interaction between taxpayers and tax authorities. The authors have analyzed solutions aimed at increasing efficiency o interaction between subjects of tax elations by using GR management instruments. The authors study the implementation of GR mechanism in the sphere of taxation, in particular, GR management methods that may be used in tax relations. The authors present a table of professional qualities of GR subjects in the sphere of taxation. By using theoretical and practical methods, the authors have studied particular tasks (interaction with state authorities on the questions of improving tax burden and tax administration) to be solved by GR experts in the sphere of taxation. Based on the results of their research, the authors have offered particular measures aimed at implementation of the model of partnership in the sphere of taxation by using GR instruments allowing to raise the quality of tax administration and increase the efficiency of business processes. The authors also offer directions to be developed for a better arrangement of efficient interaction between participants of the taxation process.

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