tax treaties

Introduction. Improving the efficiency of the tax administration system is possible on the basis of strengthening the stability and certainty of legal regulation, as well as through the introduction of positive foreign experience. Reasonable implementation of foreign methods of tax control and tax control, taking into account the specifics of tax policy and practices of taxation, is able to improve tax administration in Russia. Theoretical analysis. Analysis of the basic directions of tax reforms in foreign countries has allowed to reveal the stages and elements of creating a partnership model of tax administration. The article describes the most important trends in the improvement of methods and instruments of tax administration abroad, which allowed establishing a highly effective system of tax administration. Discussion of results. The results of the article analysis are development of recommendations on introduction of experience of foreign countries in order to improve the efficiency of the Russian tax administration system.