FORMING OF CONCEPTUAL APPARATUS OF TAXATION MANAGEMENT PROCESS
The relevance of the article is defined by the unsolved problem of inconsistency of conceptual apparatus for taxation process management. In its turn this problem is caused by the absence of a unified methodological approach to the usage of basic concepts in the given research sphere and slows down the development of the tax management science. The current condition of forming tax management conceptual apparatus is analyzed in this article. Existing scientific and legal approaches to interpretation of the basic concepts in tax management sphere are considered. The essence and interdependence of the tax management basic concepts are defined considering the achievements of tax science and regularities of taxation. The methods of generalization and idealization, synthesis and scientific abstraction are used in forming tax management conceptual apparatus. Our own vision of tax management fundamental concepts such as tax management, tax regulation, tax administration, tax system, tax policy is offered. Organizational and functional relations between these concepts are established.