TAX ADMINISTRATION AS AN ELEMENT OF THE RUSSIAN TAX SYSTEM
On the basis of information and experience in the tax authorities, the definitions of tax administration are given, due to the fact that the specified administration is not legally established. The functions and methods of tax administration are reflected. The purpose of inducing taxpayers and payers of fees to conscientiously perform their duties to pay taxes and fees is justified. In addition, it was found that tax administration is characterized by developing tax procedures, methodology and reporting, and consulting taxpayers. Distinctions between tax administration and tax control are clearly shown. It is stated that tax administration is much broader than the concept of tax control and the functions of tax administration occupy an intermediate position between tax control and the management of the tax system.