Tax administration as a factor in increasing productivity tax authorities
Among the institutional conditions for effective implementation of state reforms at the appropriate levels of government, it is necessary to highlight the regional tax policy that ensures the implementation of fiscal and regulatory functions by taxes. At the same time, it can be argued, based on the experience of previous years, that the establishment of a highly effective system of tax administration is fundamental in ensuring the stability of the formation of tax revenues in the budget system. Experts note that although the tax authorities have broad rights and obligations regarding the organization of control and the use of a set of measures of responsibility to taxpayers for certain violations of tax legislation, however, there is no clear effect in the form of total mobilization of payments to the budget system, it is also necessary to point out non-compliance with tax discipline, etc. It seems to us that the Tax Code of the Russian Federation is somewhat outdated and does not correspond to the dynamically changing economic situation in the world economy, as a result of which a number of its provisions have already lost their relevance in today's reality. In these conditions, the tasks of ensuring an appropriate level of tax discipline by creating a tax culture, increasing the quality of regional tax authorities, and improving the interaction of tax administrators with relevant ministries and departments become particularly important. All this makes it possible to talk about the need for further development of the tax administration system in the Russian Federation, including issues of organizing its effective functioning, using breakthrough information technologies, building business relationships of trust between participants in tax relations, etc. The above has influenced the choice of our research topic.