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HARMONIZATION OF RELATIONS BETWEEN TAXPAYERS AND TAX AUTHORITIES IN THE RUSSIAN FEDERATION

Tax relations have a considerable influence on the development of economy, attraction of investment resources, and, directly, development of economic entities. The article studies the essence of harmonization of the tax relations. The author considers the main features of the tax harmonization in the Russian Federation, and also the state’s legal and regulatory framework, which have a direct impact on the formation of tax relations and development. The author gives a technique of coefficients of harmonization of the tax relations determination on three levels: country, taxpayer, tax. The article also covers the data on the contemporary state of the tax violations and measures of amenability, the tendencies of carrying out a tax policy directed on stabilization and harmonization of the tax relations.

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