Improvement of the tax administration mechanism under the reformation of the tax system
Social and economic reforms and the development of entrepreneurial activity require more and more in-depth and detailed control by the state. Existing relationships in the tax system only strengthen the special importance of tax administration, both in economic and social development. Modern market reforms in the taxation system, demonstrating the interaction of their subjects, require the development of specific models that allow to conceptualize the basic principles and specific features of their functioning. In the context of reforming the tax system, the study and investigation of tax administration is an actual problem. The tax administration system ensures fulfillment of the main objectives of the fiscal policy of the state to increase the level of tax collection and also create an equitable tax control system that provides for a reduction in the costs of taxpayers and compliance with the requirements of tax legislation. Tax administration is the main tool of the tax policy of the state, aimed at monitoring the fulfillment of tax obligations. Tax administration as a process of managing tax production, implemented by tax and other state authorized bodies, has certain power over taxpayers. The proposed function of compelling tax administration ensures mandatory compliance by all economic entities with tax legislation, including compulsory execution of tax obligations. The analysis of classifications of tax administration tools allows us to conclude that there are different, often internally contradictory, approaches to their classification.