Features of the Widespread Involvement of Introduction of Information and Communication Technologies in the Tax Administration of Developed Countries
Keywords:
Types of taxes, tax reform, tax concept, tax administration, tax and mandatory payments, tax system, tax policy, state tax departments, tax rate, single tax payments.Abstract
In this article, the author analyzes in detail features of the widespread involvement of introduction of information and communication technologies in the tax administration of developed countries. As a result of the analysis, the author made relevant conclusions and recommendations.
References
Decree of the President of the Republic of Uzbekistan dated June 29, 2018 N UP-5468 "On the Concept of Improving the Tax Policy of the Republic of Uzbekistan"
Law of the People's Republic of China on the Administration of Tax Collection (Order of the President No.49), April 28, 2001, article, 6
Li, Jinyan, "Development and Tax Policy: Case Study of China" (2007). Comparative Research in Law & Political Economy. Research Paper No. 27/2007., page 41
Implementing Online Cash Registers: Benefits, Considerations and Guidance, OECD, Paris. 2019, www.oecd.org/tax/forum-on-tax-administration/publications-and-products/implementing-online-cash-registersbenefits-considerations-and-guidance.htm
Implementing Online Cash Registers: Benefits, Considerations and Guidance, OECD, Paris. 2019, www.oecd.org/tax/forum-on-tax-administration/publications-and-products/implementing-online-cash-registersbenefits-considerations-and-guidance.htm, page 20
Item 2 of the Order of the President of the Republic of Kazakhstan from July 18, 2017 of No. UP-5116 "Improving tax obligations, developing precautions of deducting tax and other obligations from taxpayers”
Risk-based tax audits : approaches and country experiences / Munawer Sultan Khwaja,
Rajul Awasthi, and Jan Loeprick, editors, 2011, page 20.
“Code of Practice for Revenue Audit and other Compliance Interventions”, https://www.revenue.ie/en/search.aspx?q=REAP
Article 101 of the Tax Code of the Republic of Kyrgyzstan
Chapter 6 of the Tax Code of the Republic of Tajikistan
Asian Development Bank. A comparative analysis of tax administration in Asia and the Pacific. 2016 edition., page 93.
