SPECIFIC FEATURES OF THE TAX DEBT COLLECTION MECHANISM IN THE TAX ADMINISTRATION IN THE CONTEXT OF THE DEVELOPMENT OF DIGITAL INFRASTRUCTURE

Abstract

In this article, the improvement of the mechanism of tax collection, the improvement of service and education of taxpayers, the simplification of the tax system and procedures, the development of effective communication channels between taxpayers and tax authorities, the improvement of the mechanisms of tax collection. In addition, the theoretical and practical aspects of the trends in the development of relations that the formation of trust and perception of justice and the use of effective coercive measures increase compliance.