Saudin Terzić, Wolfgang Berger
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ORGANIZATION TAX ADMINISTRATION IN THE FUNCTION REDUCTION TAX EVASION
Abstract: Lately, due to importance and actuality of both practice and theory organization tax administration in the function reduction tax evasion. Modern tax administrations are primarily revenue-raising agencies, exist and work on the principles of mutual compliance, keeping up with the latest taxation trends to maximize value for the overall economy. Tax evasion is a serious problem in the modern world that is present in various forms and proportions everywhere, even in economically strong and organized countries.
Tax administration is an important determinant within every economic system and it cannot be operational if it is isolated from other institutions. No tax administration is immune to tax evasion, just different methods of tax evasion. A professional, accountable, accessible, effective, serviceable and efficient tax administration serving the best interests of taxpayers and impact-oriented organizations should be an absolute priority in the work of a single tax authority. The aim of this paper is to analyze the satisfaction of the respondents’ attitudes with the phenomena related to tax evasion.
Keywords: tax, tax administration, tax evasion.