Theoretical and Methodological Grounds for the Modernization of the Tax Administration System

A.I. Ponomarev, A.M. Ponomareva, M.A. Ponomarev, I.V. Toporov
European Research Studies Journal, Volume XXI, Special Issue 1, 544-552, 2018
DOI: 10.35808/ersj/1204


The article stands for the theoretical underpinning of economic grounds of tax system and its building on the basis of social- and business-oriented socioeconomic features.Authors proved the need for tax process management that represent the features of government-society-taxpayer relations with taxpayer’s leading role as macroeconomic tool for economic regulation process as well as providing the sustainable and balanced economic growth and innovative modernization of Russian economy.

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