IMPROVING CITIZENS' INTERACTION WITH TAX AUTHORITIES 

Artemyeva Svetlana Stepanovna, doctor of economical sciences, professor, sub-department of finance and credit, National Research Ogarev Mordovia State University (68 Bolshevistskaya street, Saransk, Russia), E-mail: art.s13@mail.ru 

336.02 

10.21685/2227-8486-2020-2-1 

Subject and goals. The development of society inevitably leads to an increase in the volume of information. The use of information technologies in the activities of tax authorities facilitates the work of both tax authorities and taxpayers. The Federal tax service of Russia is one of the first in the world to provide electronic services to citizens. Its success was highly appreciated by the global tax community. Creating comfortable conditions for interaction between the tax service and taxpayers contributes to the timely receipt of tax payments to the budget system. The purpose of the work is to review the current system of relationships and offer recommendations for their development.
Methods. Research tasks were implemented by applying the following scientific methods: scientific abstraction, observation, functional and statistical analysis. This scientific basis allowed us to compare the content and significance of the state of relations between taxpayers and tax authorities.
Results and conclusions. The information resources of tax authorities are investigated, the efficiency of using electronic services is shown, the main problems in the work of the official website of tax authorities are identified and recommendations are given for their elimination. The Federal tax service is a leader in the use of information resources and technologies among government agencies. The development of the company requires constant improvement of the quality of work of tax authorities. Further improvement of these areas will depend on the search for new ways to develop information exchange, as well as the effectiveness of measures taken. 

tax authorities, taxpayers, information resources, electronic resources, tax payments