Tax Compliance as an Imperative in the Contemporary State
Tax Compliance as an Imperative in the Contemporary State

Summary/Abstract: The paper examines the phenomenon of tax compliance as an imperative in the contemporary state. After the introductory remarks, the first part of the paper provides a general overview of the phenomenon of tax compliance, discusses the main approaches to this phenomenon and the important determinants of the (non)compliance with tax obligations. The second part elaborates on the novelties in the application of tax legislation, aimed at creating a positive atmosphere in tax relations and a successful tax collection. In particular, the provided analysis focuses on these novelties: self-assessment and taxpayers’ cooperation, the concept of taxpayers as “users of tax services”, and the tax risk management. Resting on this analysis, the third part of the paper includes an evaluation of the scopes and limitations of these new legal solutions in the application of the tax compliance in current circumstances, particularly in terms of ensuring tax compliance.

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