TERMS OF TAX COMPLIANCE IN AZERBAIJAN IN THE CONTEXT OF REFORMS

Today, tax compliance analysis and elimination of tax non-compliance are one of the most important issues that must be taken into account in a tax system. Since one of the successful measures in the tax system is to satisfy the growing public expenditure with tax revenues by applying effective policies. But another measure of success in the tax administration is to ensure voluntary tax compliance and not the collection of taxes by force or punishment. The collection of taxes on time and efficiently and the absence of a tax gap can be achieved in different ways. The most stable solution is to ensure high tax compliance. To this end, the concept of tax compliance and its terms were considered in general terms. Improving tax compliance in tax system by increasing the main components of tax compliance was assessed in the case of Azerbaijan