The Nature and Problems of Tax Administration in the Russian Federation

Financial activity of the state on getting taxes and improvement of the investment climate will be effective only at development of an optimal mechanism of tax administration n. It involves, on the one hand, the possibility of replenishment of the budget and, on the other, lack of prerequisites for tax evasion. However, currently existing methods of tax administration have drawbacks (in the rules, the timing of tax audits, the list of available documents, evidential base and other) and are a deterrent to the budget replenishment. The mechanism of tax administration, which could reduce the costs of tax legislation both for tax authorities and taxpayers on the principles of mutual responsibility, is necessary. Problems of practical work of tax administration according to the authors lie in the groundless theory of matter. To solve these problems, the authors investigated the economic and legal essence of the concept of "tax administration " in the absence of legislative regulation and multiplicity of approaches by different authors. The study of diametrically opposite and similar approaches has allowed to identify tax administration as the institution responsible for the raising of taxes and fees, as a component of the mechanism of management of the tax system in the framework of tax policy; its purpose is to provide the budgetary system of tax revenue under the optimal combination of specific methods; its object- monetary relations between the state and taxpayers regarding the mobilization of tax revenues to the budget system; its subject- fiscal relations, generating cash flows in the respective budgets at the expense of tax payments