Модель гибкого налогового администрирования и налоговый комплайенс

Отмечается, что глобальный тренд современной налоговой политики заключается в понимании того, что налоговое администрирование по своей сути должно выражаться не в противостоянии налогоплательщиков и налоговых органов, но в их диалоге, взаимодействии и сотрудничестве. Фискальным органам рекомендуется придерживаться «сотруднических подходов» во взаимоотношениях с налогоплательщиками, основываясь на диалоге, взаимопонимании, беспристрастности, транспарентности и гибком реагировании. При этом законопослушное поведение должно всячески поощряться, неправомерное – подвергаться усиленному дестимулированию. И убеждение, и принуждение как методы налогового администрирования имеют свои плюсы и минусы. Поэтому ключ к успешной стратегии налогового администрирования – не отказ от одного метода в пользу другого, но их сбалансированное комбинирование, чтобы оба метода кумулятивно дополняли друг друга.

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