TECHNOLOGICAL MONITORING IN THE REPUBLIC OF TAJIKISTAN MINISTRY OF FOREIGN AFFAIRS OF THE REPUBLIC OF TAJIKISTAN
The article is devoted to the actual problems of development of the methodology of tax administration in the Republic of Tajikistan in order to improve its efficiency. Experience of foreign countries on application of methods of monitoring and coordination of interests of taxpayers on the basis of the riskoriented approach of management of tax obligations is considered and generalized. On the basis of the considered experience it is recommended to introduce the methodology of horizontal monitoring in the Republic of Tajikistan. The main positive consequences and effects of the implementation of the recommended monitoring model based on the use of the convergence approach of internal control systems and control systems of tax administration, the conclusion of agreements with taxpayers, the involvement of intermediaries in the infrastructure of tax administration are systematized.