RESEARCH INTO THE APPEAL OF TAX ADMINISTRATION SYSTEM FOR A TAX-PAYER: THEORETICAL ASPECTS
The article dwells on the problem of research into the appeal of tax administration system from the viewpoint of a tax-payer. International experience of research into the appeal of tax administration system is analyzed; criteria of its evaluation are classified. On the basis of the results achieved the authors come out with their own understanding of essence and contents of the notion appeal of tax administration system, and suggest indicative components of the appeal tax administration system evaluation.