RISING OF THE TAX CULTURE LEVEL AS A METHOD OF PREVENTION OF TAX EVASION
Today insufficient tax competence of taxpayers is still a great problem for the tax bodies. It emphasizes the necessity of development taking into account the foreign experience of informative - consulting structure, including independent consultation concerning taxation, carrying out seminars and training for different kinds of taxpayers, placing information for inspection on information boards, formation of operational halls and offices which serve taxpayers etc. The timely acquisition of independent and liable consultation and information - explanatory work according to taxation contributes to rising tax competence and taxpayer awareness. Finally it will lead to the improvement of relations with tax bodies and a rise in tax collections.