Abstract: The object of the research is the institution of tax administration in Russia at the modern stage. The subject of the research is the influence of traditional factors and IT-impact on the level of tax administration. To achieve the research targets, the author developed the correlation regression model. He selected a particular indicator to assess efficiency of tax administration, that is the volume of tax revenues into the state budget. Based on the analysis of literature and official data provided by tax authorities, the author selects particular factors to be used in the model and provides grounds for why the model should cover the infotelecommunication factor along with other well-known factors. Yablokov does the modelling for the federal districts and the Russian Federation and analyzes the results. He proves the influence of the technological factor on the tax collection rate and thus on the efficiency of tax administration. In his research Yablokov used the table method of visualisation of quantitative data as well as statisticsl methods of the analysis of economic phenomena and processes. In particular, to achieve the targets of the research, the author used the methods of analysis and synthesis, regression analysis, dynamics analysis methods, and evaluated the influence of common factors that describe particular activities of tax authorities and information telecommunication technologies on the level of tax administration. The approach developed by the author proves the need to further develop the digital environment of tax administration in Russia. 

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.