BASIC PRINCIPLES OF ASSESSMENT OF THE WORK OF
TAX SPECIALISTS IN RA
https://doi.org /10.59982/18294359-23.14.2-ms-03
Abstract
In the context of the formation of an effective tax system in RA, the assessment of the work of tax officials as personnel performers of tax functions in the tax system, has an undeniable role and importance. The purpose of the latter is to determine the effectiveness of the implementation of tax functions by tax officials, which will give an opportunity to understand to what extent the implementation of this or that tax function by tax officials is appropriate, necessary or provides the desired result. As any evaluation process, the evaluation of the work of tax officials must also be carried out with the observance of certain principles, which is aimed at ensuring the objectivity, fairness and efficiency of the evaluation process. In this regard, the article presents the main principles that need to be taken into account and maintained in order to more objectively evaluate the work of tax officials in the RA tax system, contributing to the formation of an effective tax system. Therefore, first of all, the principles were taken into account, by the application of which, the evaluation of the work of tax officials in RA will enable to identify the problems arising during the implementation of tax functions and to exclude the implementation of such functions, which are not aimed at increasing the efficiency of the tax system.
Keywords: function, efficiency, planning indicator, initiation.
PAGES : 33-39