Client-oriented model of tax administration: foreign experience

Abstract

The article discusses the experience of introducing client-oriented models of tax administration using the example of Canada and other foreign countries. The strategic priorities of the model, a number of programs and initiatives for Canadian taxpayers, and foreign practices for collecting feedback are analyzed. It is concluded that a client-oriented approach contributes to the creation of an atmosphere of partnership, mutual trust and cooperation. Based on the experience studied, recommendations are being formulated for introducing the principles of client-centricity into the activities of the Federal Tax Service of Russia.