Balaeva, D. A., Morgoeva, A. Kh. Tax Administration: Looking into the Future

Abstract: Effective development of the Russian Federation as a democratic, legal and social state mostly depends on how successful the current issues of the Russian economy are solved. At the present time one of the most important directions of state policy in the economic sphere is the support of the economic growth, entrepreneurial development, in particular, small and medium businesses, stage-by-stage elimination of the shadow economy and attraction of full-sized foreign investments to the country. The aforesaid activities would be impossible without strengthening the tax system of the Russian Federation and improving tax administration as one of the most important elements thereto. Improvement of tax administration is one of the key objectives in the economic system of the Russian Federation in general and taxation in particular. The quality of tax administration defines the level of implementation of socio-economic and political state programs, efficiency of the tax system of the country and its fiscal return. The role of tax administration is the support of the problem solving process and prevention of the external and internal economic threats. Therefore, the importance of the topic — tax administration as the core element of the entire system of taxation — is practically assured.

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