To the question of the essence of tax administration and the possibility of improving it based on foreign experience

UDC 336.02

Authors

Shcherbakova A.P., Tkach E.S.

Abstract

The article discusses current issues of defining the concept and essence of tax administration, compares the point of view of different authors in the framework of the legal and economic component of this definition. Tax administration, based on the legislatively established rules for tax collection and compulsory motivation for their implementation, is designed to realize the strategic objectives of the tax policy using a range of legal and economic instruments, levers and incentives. Tax administration is considered as a factor ensuring the protection of the financial interests of public law entities. The main ones are listed that are considered areas for improving tax administration in Russia at the present stage, taking into account the possibilities of applying the experience of foreign countries. The effective fulfillment of the tasks of tax administration is one of the important conditions for financial support of state policy in the socio-economic sphere. In this regard, the article highlights the tasks of tax administration at the macro and micro levels. As one of the directions for improving the work of the tax authorities, they consider prospects beyond digitalization, which can ensure the systematization of incoming information in accordance with different tasks and significantly save the time spent by tax specialists on processing documents, and will increase the efficiency of their activities in the end.

Keywords

tax administration, tax control, taxpayer, tax policy.