Fiscal policy and tax administration

To change the fiscal policy and tax administration of the state are necessary , particularly taking into account (1) regulatory initiatives impact prediction for all taxpayers; (2) raising taxpayers’ awareness in all aspects (information on regulatory changes; specific claims against such taxpayers and key indicators; riskiness of counterparties) before making a negative decision; (3) introduction of intermediate stages before applying negative consequences to payers, more active involvement of business in the disputed situation settlement; (4) introduction of administrative appeal of those decisions, which cannot currently be appealed this way.

Based on the report:

Next recommendation: Reviewing the enforcement practice in tax and customs spheres