Bayteryakov R.E. The Concept of Tax Administration in Administrative Law

Abstract: The subject of the present research is the concept of tax administration. Taxpayers are the main subjects that form the budget revenues. This circumstance requires a more detailed regulation of the interaction between taxpayers and state authorities. Meanwhile, the effective legal regulation does not provide a clear concept of tax administration. Science does not give us a clear definition of tax administration either. However, one of the conditions of effective functioning of the tax system is the qualitative tax administration which purpose is to create the optimal conditions for running business and fulfilment of tax obligations. The methodological basis of the research is the analysis of the definitions of tax administration in order to study all aspects thereof. The novelty of the research is caused by the fact that based on the analysis of different definitions of tax administration offered by scientists including economists, the author of the article offers his own vision of the aforesaid term which is the part of administrative activity in the tax sphere.   

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