Academic Scientific JournalsNew model of tax administration. Change of paradigm
DOI:
https://doi.org/10.4467/22996834FLR.18.008.9138Keywords:
tax, law, cooperation, responsive regulation, complianceAbstract
This contribution deals with a new «partnership» model of tax administration, which is based on mutual trust, dialogue, transparency and cooperation between tax authorities and taxpayers. The main goal of the contribution is to confirm the hypothesis that the most important aims of tax policy in any state are to avoid tax quarrels and to enforce cooperation through constructed interaction between the taxpayers and the tax collectors. The study is based on empirical methods of comparison, description and interpretation, theoretical methods of formal and dialectical logic, and specific scientific methods: legal dogmatic method and method of legal norm interpretation.
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