№ 2 (20) 2023
The main press body of the Azerbaijan Academy of Labor and Social Relations is the scientific-practical magazine “Labor and Social Relations”. The magazine is published twice a year in the volume of 8-10 printed sheets, with a circulation of 200. Today, at a time when scientific journals are in the majority, the articles presented in the “Labor and social relations” scientific-practical journal show a high scientific level, training and strengthening of intellectual potential, improving the quality of education, contributing to the study of social labor relations problems, information technologies to apply the successes achieved in the field in recent years in international scientific cooperation, etc. such important tasks.
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About article
DIRECTIONS FOR IMPROVING THE EFFICIENCY OF DIGITAL TAX ADMINISTRATION IN THE USA AND AZERBAIJAN
Səmayə Salahova
Azərbaycan Dövlət İqtisad Universiteti, doktorant samaya.salahova348@gmail.com
ABSTRACT
The article highlights the main advantages of using automation and digitization in order to improve the efficiency of tax administration in the USA and Azerbaijan. In addition, in order to simplify the tax process, the IRS in the United States emphasizes the importance of informing taxpayers about their tax obligations and implementing various advertising campaigns and educational initiatives to simplify tax rules.
At the same time, the article highlights the peculiarities of managing the digital tax administration system in the USA and Azerbaijan and indicates the directions for improving the efficiency of tax administration in these countries.
Objective-to identify areas for improving the efficiency of tax administration in the United States and Azerbaijan.
Methodology-comparative analysis, synthesis, etc. In the article. methods were used.
The results of the study-the study showed that the digital tax administration system in the United States is under the jurisdiction of the IRS, which is responsible for the implementation of tax legislation and the management of the tax system in the country. The State Tax Service is responsible for the management and application of tax legislation in Azerbaijan. DVX implements various measures to simplify tax processes, increase awareness and involvement of taxpayers.
Keywords: tax administration in the USA and Azerbaijan, payers, efficiency, improvement, directions