Implementation mechanisms of tax administration
Since tax administration plays an important role in the tax policy of the state, the study of the mechanism and the search for ways to optimize it is an urgent issue important for the development of the country and increasing its competitiveness. The head of state N.A. Nazarbayev in the third priority of macroeconomic stability in the Address touches on the problem of improving the mechanisms of tax administration. Therefore, at the present time, the tax authorities have a task to solve problems of tax administration. The article discusses the implementation mechanism of tax administration and analyzes its objects, types and instruments. Particular attention is paid to tax control as one of the main methods of tax administration, analyzes the opinions of scientists, forms, objectives, significance and types of tax control. The article also analyzes the international experience of improvement of tax administration. In particular, changes in the roadmap «Improving Tax Administration», which is included in the main directions of the tax policy of the Russian Federation, are studied. In addition, factors that affect the effectiveness of tax administration are considered, recommendations are given on the organization of specific measures to improve its effectiveness. The importance of tax management, its goals, tasks and functions necessary for effective implementation of tax administration are analyzed.