The model of partnership interaction between an entrepreneur and a tax authority from the position of customer orientation

The global mission of the Federal Tax Service is to support taxpayers and monitor compliance with tax legislation in order to ensure full and timely payment of taxes and fees, fair and impartial treatment of all tax payers from the position of customer orientation. The main task of the tax authorities of the Russian Federation is to provide taxpayers with high-quality services through the use of a wide range of online services that help them fulfill their tax obligations. Studies of the tax behavior of entrepreneurs have shown that there is a need to change the approach of tax authorities from fiscal and administrative to customer-oriented. It is time to change the fiscal paradigm itself, which assumed the perception of taxpayers as potential violators of tax legislation to the perception of them as partners (associates) actively involved in the process of generating tax revenues of the state budget system. The main goal of the modern control system is to maintain a balance between the interests of the state and entrepreneurs, without increasing pressure on bona fide taxpayers, and on the other hand, ensuring the punishment of those who deliberately evade taxes and violate the law. In this connection, the main purpose of this study is to study the algorithm for forming a partnership between tax authorities and entrepreneurs, including social and tax authorities of the state.