Current issues of the tax administration

Abstract

Taking into account the trends in the development of public relations, which are characterized by the active introduction of digital technologies, crisis phenomena in the economy, budget deficit, low provision of municipal budgets, etc. It is relevant to analyze the theoretical aspects of tax administration, as well as trends and ways of its development, taking into account international experience. The analysis of approaches to the interpretation of the concept of "tax administration" allowed us to conclude that this category is a system of tax relations management in order to ensure timely and full receipt of tax and other mandatory payments to the budget system with optimal costs for taxpayers. In order to characterize tax administration as a scientific category, the paper analyzes such categories as subject, object, goals, objectives and principles of its implementation. The determination of the essential characteristics of these categories will allow us to further develop a model of tax administration to assess its effectiveness. The analysis of the main trends in the development of tax administration, which are manifested in the introduction of information technologies into the system of control over the turnover of goods at all stages, from production (import) to their final sale, reducing the costs of business entities for the transfer of mandatory payments through the development of electronic document management, the development of a tax monitoring system, the creation of legal bases for the introduction of customs monitoring, etc.