BASED ON THE EXPERIENCE OF FOREIGN COUNTRIES, ISSUES OF HARMONIZING THE TAX DEBT RECOVERY MECHANISM WITH THE NATIONAL TAX SYSTEM
Keywords:
local tax, market value of property, cadastral value, personal card, tax elements, budget potential, local budget, local budget expenditures, local taxes, tax incentives.Abstract
This article discusses the improvement of the tax collection mechanism, improvement of taxpayer service and training, simplification of the tax system and procedures, development of effective communication channels between taxpayers and tax authorities, improvement of tax collection mechanisms. In addition, theoretical and practical aspects of trends in the development of relations consisting in the formation of trust and perception of justice and the use of effective enforcement measures increase compliance.
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