Improving tax legislation as a factor of adaptation to changes in the economy and society in the context of transformation processes

Abstract

Tax legislation is being improved in accordance with the ongoing transformation processes in the socio-economic aspect. The convenience, timeliness and completeness of payment of tax payments to the budget, and, accordingly, the socio-economic stability of the state depend on correct legislation on taxes and fees. The article discusses the reasons for committing tax offenses, tax control as a tool for combating non-compliance with tax legislation, imperfections in the ways of organizing tax measures, and substantiates the factors requiring improvement of tax legislation.