About the authors
| First name, Middle name, Last name, Scientific degree, Scientific rank, Current position. Full and brief name of the organization, The organization address. | Evstafieva A.Kh. – candidate of economical sciences, associate professor E-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it Kazan State University of Architecture and Engineering The organization address: 420043, Russia, Kazan, Zelenaya st., 1 |
| Title of the article | Theoretical bases of tax administration |
| Abstract. | Tax administration is the most important element of tax process and consists in management of the tax relations with the assistance of various structures of authorities. Research of a problem of tax administration is directly connected with increase of efficiency of tax system as well as high-quality improvement of tax collecting and tax interrelations. Shortcomings of tax administration lead to sharp decrease in receipts of taxes in the budget, increase probability of tax offenses. Successful tax administration provides not only favorable changes in economy, but also promotes improvement of investment climate in the country and its regions. Tax administration needs continuous improvement, for the purpose of creation of optimum balance of the rights and duties of taxpayers and the state represented by tax authorities that on the one hand, to relieve taxpayers of excessive administrative influence, and with another – to keep behind tax authorities of power on control of observance of the legislation on taxes and fees. Thus, competently balanced and effective tax administration combining interests and the states and taxpayers, is the most important component of economic, social and political transformations in the country. |
| Keywords. | Tax administration, tax system, institutionalism, tax relations, functions of tax administration, problem of tax administration. |
| For citations: | Evstafieva A.Kh. Theoretical bases of tax administration // Izvestiya KGASU. 2013. №3(25) P.125-133. |
