TAX ADMINISTRATION IN RUSSIAN FEDERATION: DEFINITION, PRINCIPLES AND MAIN PROBLEMS

Tax administration as the process of country's tax system management today is broadly used in the main trends of tax policy of the RF on medium-term prospect. The variety of interpretations of the term, the absence of its legislative form generates the need of a further study of this process. The purpose of the article is to describe the essence of tax administration and the principles of its realization. The article offers a three-aspect interpretation of tax administration: financial, legal and managerial. Summing up the given aspects, it is defined that tax administration is task-oriented actions of the state accredited organs on tax process management within the existing state financial-economic policy between the participants of taxation, including functions of tax collection, tax control and criminal proceedings for tax offences and work with taxpayers. The author emphasises cardinal principles of tax administration: legality, objectivity, unity and efficiency. Clear, systematic execution of these principles determines the quality of tax administration, realization of which at present is associated with certain problems. The author offers to group all the problems of tax administration in three blocks: legal, organizational and psychological. The main negative moments in tax administration are: the gaps in tax legislation and its ambiguous interpretation; the absence of coordinated work on information volume between tax service and other information providing organizations; the absence of the extensive use of electronic technology at tax administration realization. low tax culture of Russian taxpayers and rejection to realise the importance of tax payments. The Tax policy of the RF is directed to building an efficient tax system, which requires solving the problems of tax administration.