GLOBAL PRACTICE AND EXPERIENCE OF ORGANIZING TAX AUTHORITIES

Anastasia DJUGOSTRAN Universitatea de Stat din Moldova

Abstract

The important role of tax administration by improving tax manifests using administrative and organizational activities, which serves rational scheme as a condition for the successful implementation of state tax policy. The tax administration - is a major process that unifies the legal framework of taxation, the financial success of science and economic practice to ensure stable functioning of the fiscal mechanism in the fiscal forecasting, management and control of tax crimes within the budget. Keywords: tax administration, economic practice, tax policy, tax crime, tax control, tax inspector, state budget, taxpayer.