WAYS OF RADICAL CHANGE OF THE IMAGE OF TAX AND CUSTOMS OFFICERS

Anna Harutyunyan; Tigran Harutyunyan

doi:10.31435/rsglobal_ijite/30042019/6449

WAYS OF RADICAL CHANGE OF THE IMAGE OF TAX AND CUSTOMS OFFICERS

Anna Harutyunyan Lecturer of the Armenian State University of Economics, candidate of economics
Tigran Harutyunyan Economist, docent, Yerevan State University lecturer

DOI: https://doi.org/10.31435/rsglobal_ijite/30042019/6449

Keywords: tax system, tax administration, customs code, international standards, advanced technology, legislative reform, internal Revenue

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

http://www.mftc.am

http://www.taxservice.am

http://www.customs.am

Views:

280

Downloads:

10279

Published

2019-04-30

Citations

How to Cite

Anna Harutyunyan, & Tigran Harutyunyan. (2019). WAYS OF RADICAL CHANGE OF THE IMAGE OF TAX AND CUSTOMS OFFICERS. International Journal of Innovative Technologies in Economy, (3(23), 3-8. https://doi.org/10.31435/rsglobal_ijite/30042019/6449

Download Citation

Issue

No 3(23) (2019): International Journal of Innovative Technologies in Economy

Section

Original Research Articles

This work is licensed under a Creative Commons Attribution 4.0 International License.

All articles are published in open-access and licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). Hence, authors retain copyright to the content of the articles.
CC BY 4.0 License allows content to be copied, adapted, displayed, distributed, re-published or otherwise re-used for any purpose including for adaptation and commercial use provided the content is attributed.