Client-oriented model of tax administration: foreign experience

The article discusses the experience of introducing client-oriented models of tax administration using the example of Canada and other foreign countries. The strategic priorities of the model, a number of programs and initiatives for Canadian taxpayers, and foreign practices for collecting feedback are analyzed. It is concluded that a client-oriented approach contributes to the creation of an atmosphere of partnership, mutual trust and cooperation. Based on the experience studied, recommendations are being formulated for introducing the principles of client-centricity into the activities of the Federal Tax Service of Russia.

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Publication Details

Journal
Courier of Kutafin Moscow State Law University (MSAL)
Published
2024-09-16
DOI
https://doi.org/10.17803/2311-5998.2024.119.7.129-136
Primary Topic
Economic Issues in Ukraine
Type
article
Field-Weighted Citation Impact
0.00
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article

Client-oriented model of tax administration: foreign experience

S. A. Yadrikhinskiy
Courier of Kutafin Moscow State Law University (MSAL)
Economic Issues in Ukraine
article

Client-oriented model of tax administration: foreign experience

S. A. Yadrikhinskiy
article en

Abstract

The article discusses the experience of introducing client-oriented models of tax administration using the example of Canada and other foreign countries. The strategic priorities of the model, a number of programs and initiatives for Canadian taxpayers, and foreign practices for collecting feedback are analyzed. It is concluded that a client-oriented approach contributes to the creation of an atmosphere of partnership, mutual trust and cooperation. Based on the experience studied, recommendations are being formulated for introducing the principles of client-centricity into the activities of the Federal Tax Service of Russia.

Courier of Kutafin Moscow State Law University (MSAL)(7)
Kutafin Moscow State Law University (RU)
Openalex Percentile: Top 72%
Economic Issues in Ukraine
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