DEVELOPMENT OF EFFECTIVE TAX ADMINISTRATION IN RUSSIA 

Goldina Anna Aleksandrovna, Candidate of economic sciences, associate  professor, sub-department of accounting, taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia) anna3103@rambler.ru
Andreenko Elena Sergeevna, Master’s degree student, Penza State University (40 Krasnaya street, Penza, Russia) helena05081993@mail.ru

 336.221

 10.21685/2309-2874-2017-1-5

Backgraund. Tax administration largely determines the efficiency of tax system functioning. Forms and methods of a tax policy pursued by a state depend on the nature, tasks and the corresponding stage of development of tax authorities’ functions in monitoring the compliance with the norms of tax legislation. In this regard, a detailed study of basic concepts and stages of tax administration development in the Russian Federation is of particular importance. The purpose of the article is to determine the place of tax administration in the context of management activities.
Materials and methods. The research objectives were implemented through the study of the Russian Federation’s legislation, as well as the historical aspects of the modern tax system in the Russian Federation. The methodology included an analysis of documents, the bibliographic method and a content analysis.
Results. The paper considers approaches to defining "tax administration", estimates the modern stage of development of control functions and powers of the tax authorities, determines the value of the administration in formation and management of the tax system of the state.
Conclusions. Tax policy optimization is connected to enhancement of the methods applied, tools and means of information support, which help to define and coordinate the tax mechanism’s operation. This item defines the entity and the directions of development of tax administration.

tax, tax administration, functions of the state, taxes, financial and tax policy of the state, tax violation, stages of development of tax administration.

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