Abstract
The modern paradigm of tax administration development is based on positive
motivation. First of all, tasks of increasing confidence and improving the image of tax
service are obviously being addressed. The ultimate goal of serving taxpayers is believed to
be reduction in the number of unintentional mistakes, assistance in resolving disputes,
support and creation of conditions for bona fide payers, and on that basis, the release of
forces and means to combat conscious tax evasion. In this article, main focus is given to
the outreach of the tax authorities, which, according to the OECD, are leaders in the area
of tax administration: Australia, New Zealand, USA, Canada, etc.