Article in Press
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Abstract
Tax administration is constantly evolving and changing. It is necessary to understand that the task of the state is to increase tax collection and improve tax administration. This task is particularly acute given the budget deficit. The main directions of tax administration are fixed in the Main Directions of the budget, tax and customs tariff policy for 2023 and for the planning period of 2024 and 2025. However, other important aspects of tax administration are also developing.
