| Abstract [eng] |
The Master's work gives an overview of the tax system features, tax importance and necessity while performing the sate functions, tax theories, taxation principles, as well as briefly defines non-payment and avoidance of tax and emphasizes the importance of tax culture. The work provides the analysis of the patterns of the cooperation between the institutions, functions and actions of state tax inspection and other administrators and reveals the methods and forms of the cooperation. While writing the work the analysis of the scientific, economic, normative and other literature, legislation, normative acts and other documents was carried out, the methods of comparison, logical analysis and synthesis, comparative analysis research methods were used and a qualitative study was carried out with the help of the statistical data processing software package (SPSS). The findings of the study are that the Coordination Board is a good example of the inter-institutional cooperation using the inter-organizational networks but because of the lack of timely, operational information, it can not effectively, properly and efficiently achieve its goals. |
