Essential Characteristics of Tax Compliance in the Framework of the Organization of Interaction between Tax Authorities and Taxpayers

The relevance of the article is determined by the need to study the essential characteristics, formation and development of tax compliance as part of the process of improving the organization of interaction between tax authorities and taxpayers in order to determine its subordination and role function. The subject of the study is tax compliance as an element of the organization of interaction between tax authorities and taxpayers. The purpose of the work is to improve the organizational foundations of interaction between tax authorities and taxpayers. The article identifies factors that have a negative impact on the organization of interaction between tax authorities and taxpayers; examines the evolution of models for the organization of interaction between tax authorities and taxpayers; identifies key tools inherent in each model of interaction between tax authorities and taxpayers; examines and critically evaluates approaches to the concept and term «tax compliance» in Russian and foreign practice; identifies essential characteristics of tax compliance as an element of the organization of interaction between tax authorities and taxpayers. Conclusions are drawn about the need to get rid of a narrow, formal approach to taxcompliance as a function of tax risk management and substantiate its role as a systemic element accumulating external and internal impulses of socio-economic development of society and inducing appropriate reactions from taxpayers.