SPECIFIC EXISTING FEATURES OF THE TAX ARREARS REDUCTION MECHANISM IN THE PROCESS OF DEVELOPING DIGITAL INFRASTRUCTURE RELATED TO TAX ADMINISTRATION

Abstract

This article discusses the improvement of the tax collection mechanism, improvement of taxpayer service and training, simplification of the tax system and procedures, development of effective communication channels between taxpayers and tax authorities, improvement of tax collection mechanisms. In addition, theoretical and practical aspects of trends in the development of relations consisting in the formation of trust and perception of justice and the use of effective enforcement measures increase compliance.