Grishchenko A.V. On the Question of the Conceptual Framework of Tax Administration

Abstract: In the present article Grischenko has analyzed the development of the Russian taxation system, in particular, evolution of the conceptual framework of tax administration. Special attention is paid to such issues as tax administration, management of taxation system, state tax administration (state tax management) and corporate tax administration (corporate tax management). The object of the research is the researches of Russian and foreign scientists devoted to the analysis and evaluation of the conceptual framework of tax administration. The subject of the research is the theoretical and methodological problems of the development of the conceptual framework of tax administration. The methodological basis of the research involves the framework acts, economic categories and terms, general and specific scientific methods including comparative law, technical legal and statistical research methods. Combination of these research methods has allowed to define and analyze the main patterns of the development of the theory of taxation.  Solution of new tasks requires more profound researches in the sphere of the theory of taxation and organizational practical aspects of the activity of tax authorities. The novelty of the research is caused by the fact that the researcher develops a new research approach, theoretical and methodological substantiation of the conceptual framework of tax administration considering all the variety of scientific approaches to the matter. The main contribution to the research of the topic is the comparison of the approaches to the definition of tax administration by different researchers as well as the author's definition of tax administration. 

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