Summary: | The basic task of a modern tax institution
is to develop relationships with the business
environment by improving the tax environment.
Equidistant, fair and equitable treatment will
help increase taxpayers’ confidence in this
institution. In order to accomplish this task, the
state tax administration body must be in a
permanent process of modernization and institutional
change, implementing strategies at the
level of development programs, voluntary compliance,
prevention and combating tax evasion,
adoption of digital solutions.
The study carried out by the author has set
out as a task to address the issue of institutional
modernization by improving the fiscal environment,
thereby contributing to increasing the
confidence of the business environment towards
this institution.
The scientific approach started from the
idea of reconciling the interests of the State Tax
Service with those of the business environment,
in order to maintain a constructive and mutually
beneficial dialogue on tax administration.
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