Responsive tax administration model and tax compliance

The subject. author studies models of tax administration. purpose the article is to confirm or refute hypothesis that successful administration strategy consists a balanced combination enforcement measures and positive incentives. methodology study includes content analysis scientific papers prepared by European American lawyers economists. main results , scope application. Tax compliance an essential component wellfunctioning system. forms methods which states ensure compliance, taxpayers try avoid paying taxes, change significantly over time, due modernization policy, changes in alignment transformation economic forces, institutions, norms technologies, Historically, relations have always been strictly vertical hierarchical, relying on administrative-command administration, also characterized retrospective audits threat imposing harsh sanctions compliance. one-sided nature lack flexibility such model, limited triad regulatory instruments “obligation – control responsibility”, was initially subjected comprehensive criticism community. Revolutionary transformations public practice impact all aspects interactions, including global trend lies understanding essence, should be expressed not confrontation between authorities, but their dialogue, interaction cooperation. flexible model based new approaches shift emphasis from coercion persuasion, rigidity flexibility, “reactivity” “proactivity”, “influence” “interaction” managers those controlled. Today, fiscal authorities are encouraged adhere «cooperative approach» dealing with taxpayers, principles as mutual understanding, impartiality, reciprocity, transparency, compromise response. At same law-abiding behavior every possible way, unlawful subject increased discouragement. doctrine advocates development trust relationship offering latter wide range tools sanctions. mission state encourage partner voluntary For any state, most desirable situation fulfillment obligations participants makes it minimize size gap. Both persuasion pros cons. Therefore, key abandoning one method favor another, combining them manner so both cumulatively complement each other. Conclusions. In order effectively increase level necessary use tax-legal, organizational informational toolkit, demonstrating administration's determination part violators, incentives rewards oriented for service support conscientious taxpayers.