WAYS OF RADICAL CHANGE OF THE IMAGE OF TAX AND CUSTOMS OFFICERS
Abstract
Tax and customs system is a multifunctional structure, therefore, in order to ensure unified application of the legislation, professional training of staff should be organized by means of guidelines, workshop discussions, qualification trainings and other instruments, which should be attended by the employees of territorial and regional tax and customs authorities. Along with implementation of legislative reforms and application of advanced technologies for increase of confidence in tax system and expansion of capabilities, the role of a professional tax officer is of high importance.
References
Сулейманов Д.Н, Основные направления совершенствования профессиональной подготовки и повышения квалификации работников налоговых органов, http://www.rosnou.ru/nalog-i_ru/news_141014/
Assessment program of administrative capabilities of the State Tax Service adjunct to the RA government, Booz Allen Hamilton Inc., 2007, p. 452
Annual report on the activities of tax and customs authorities, 2016, p. 92
Law on Tax Service, 03.07.2002
State Revenue Committee, 15.11.2013, order N 508-N
Detailed Guidelines for Improved Tax Administration in Latin America and the Caribbean, USAID, 2013, p 530 7. http://henaran.am/51088.html#sthash.QAXvxib5.dpuf
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