Abstract: The object of the research is the development of the institution of legal administration in Russia. The subject of the research is the relations arising between the government and taxpayers in the 18th - early 20th centuries. In his research Yablokov examines the development of taxation in Russia and thus various approaches to tax administration, and principals of preferred tax collection. The author also describes the period when the centralized taxation control system was created and offers a description of stages of the development of tax inspection. The author also touches upon some aspects of how tax inspectors' functions and competences developed, in particular, their education and training. In his research Yablokov has used methods of logical, comparative and retrospective analysis as well as the systems approach to studying economic phenomena and processes which has allowed to describe the system of tax administration in Russia from various aspects. The novelty of the research is caused by the fact that the author offers a classification of the principals of tax administration described by Russian economists of those times and describes modern specifics of their contents; the author also touches upon evaluation of the fiscal authorities, in particular, their structure and productivity, in the Russian Empire in general and at departments that administered tax payments in particular.

Abstract: The object of the research is the tax authorities of the Russian Federation at the modern stage. The subject of the research is the economic substantiation of the means of tax information protection. In his research Yablokov briefly describes the scheme of information exchange of the Federal Tax Service and analyzes approaches of different scientists to the definition of tax and information security. The researcher also clarifies the definition of the term 'tax security' taking into account infotelecommunication influence. Yablokov carries out the econoimic efficiency analysis for the method mentioned above. As a result of his research, Yablokov makes recommendations aimed at increasing the quality of tax administration. In the course of his research, Yablokov has applied general research methods such as analysis and synthesis, and logical, comparative and graphic methods. The novelty of the research is caused by the fact that the author offers and economically substantiates the method of tax information protection to be used by tax authorities. The author's approach to technological interpretation of the system of digital tax adminsitration within this or that economic technological paradigm may outline prospects for its development.