THEORETICAL FOUNDATIONS OF TAX ADMINISTRATION: FUNDAMENTALS OF FISCAL MANAGEMENT

Abstract

In the complex world of fiscal management, tax administration is a cornerstone that serves as the basis for financial security of the population and implementation of public policies. As governments face the eternal problem of resource allocation, understanding the theoretical foundations underlying tax administration is of paramount importance. The article analyzes the existing scientific research on the essence and definition of the elements of the tax administration mechanism and highlights numerous controversial issues in this regard.
 It is argued that administration should be considered in two aspects: both as a procedural activity (process) and as a method of management in the presence of a certain goal - public, state, etc. Based on the existing purpose of administration, its content is determined.
 It is substantiated that tax administration is a set of regulations, strategies, methods and tools used by specially authorized state bodies to perform management tasks in the tax area. This activity is aimed at monitoring compliance with the legislation on taxes and fees, ensuring the correctness of calculation, completeness and timeliness of payment of taxes and fees to the respective budgets.
 It is determined that tax administration is a key component of the effective functioning of both the tax system and the economy as a whole. The effectiveness of the tax system depends on the full identification of sources of income for taxation and minimization of costs associated with their mobilization and payment