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PRINCIPLES AND TECHNOLOGIES FOR IMPROVING THE PROCESS OF STRENGTHENING TAX DISCIPLINE

Vladimir Kuzmenko, Khadzhimurad Khalimbekov, Elena Karakaeva, Irina Kuzmenko, Irina Moiseenko

The article notes the need to improve the current fiscal system of the Russian Federation due to the difficult exter-nal economic situation caused by the announced sanctions from the United States and the leading countries of Western Europe. One of the most important reserves here is the strengthening of tax discipline among business entities and the public. The proposed principles and technologies for coordinating the economic interests of the state and taxpayers are based on the formation of an open information space, mutual trust of controlling bodies, economic entities and the population. Keywords: fiscal system, economic sanctions, principles and technologies, tax discipline, business entities, population.

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