The article deals with one of the key trends in tax systems around the world is currently the revision of the approach by tax authorities to their relationships with taxpayers. Modern tax authorities' primary goals include establishing partnerships with taxpayers and building a client-centric model of tax administration. The key factor in this approach is to ensure voluntary compliance with tax legislation, rather than identifying violations and imposing tax penalties. The experience of developed countries has proven the effectiveness of partnerships in tax matters, as it allows all participants to act voluntarily in accordance with legal requirements, without pressure from regulatory authorities. An effective tax system, then, relies on developing a tax culture, which is critical for generating revenue for the country's state budget. Transforming the model of relationships leads to a re-evaluation of tax administration, shifting the emphasis from deterrence to motivation.
tax relations, tax administration, rating authority, tax culture, partnership, tax control, tax legislation
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