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Tax Compliance: Way from Enhanced Relationships between Taxpayers and Tax Authorities to International Joint Compliance Programs

Antonina D. Levashenko – Senior Researcher, Head of Russia-OECD Center, Russian Presidential Academy of National Economy and Public Administration (Moscow, Russia). Е-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Alexandra A. Koval – Younger Researcher of Russia-OECD Center, Russian Presidential Academy of National Economy and Public Administration (Moscow, Russia). Е-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The concept of cooperative tax compliance has evolved from enhanced relationships between taxpayers and tax authorities to comprehensive programs of joint tax compliance, including international. Russia is already taking steps to develop tax compliance, which is primarily associated with improving the institution of tax monitoring. It is necessary to continue to build tax compliance standards, including for small and medium-sized enterprises, establish rules for assessing tax risks of customers for banks, implement programs to support Russian companies in disputes with tax authorities abroad, and ensure active participation of Russia in international joint compliance programs.

The article was prepared as part of the research work of the state assignment of the RANEPA.

Key words: tax compliance, cooperative compliance, OECD, ICAP, tax monitoring.