Tax administration: directions of improvement

Tax administration is a system of state management of the tax process with the purpose of building certain relations between the state, represented by tax authorities, and taxpayers in order to improve the efficiency of the tax system. The subject of tax administration is tax production, the object is the process of managing tax production, the subject is tax administrations. The mains task of tax administration are to regulate economic processes and legal relationships in the field of taxes and fees in order to achieve an optimal ratio of fiscal and distribution functions of taxes at minimal costs, to meet the state’s financial needs with a reasonable burden on the taxpayer, to stimulate honest payment of taxes than tax evasion. This is the relevance of the research topic. The purpose of the research is to study the mechanism and methods of tax administration used by tax authorities in their activities. The objectives of the study are to analyse the effectiveness of tax administration methods, their compliance with current legislation, and to develop proposals for their improvement. The following methods are used: analysis and synthesis, grouping, generalisation, the tabular method, etc. The information base of the study is the tax and budget legislation, official data of the Federal State Statistics Service, reports of the Federal Tax Service of the Russian Federation. In order to ensure the validity of the conclusions and proposals, we provide arbitration practice of dispute resolution. The practical significance of the study is that its results can be used in the practical activities of regulatory authorities as well as in further research on the topic under study.

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