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
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

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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