The article dwells on the problems of tax administering and its influence upon tax collection. Designing on the premises of the exploration conducted the author formulates the streamlines realizing the process in question. He determines and analyzes the problems related to tax administering and tax collection both from theoretical and methodical viewpoints.
The author of the article canvasses certain aspects and issues concerned with tax administering. He conducted analysis and control of tax administering with determining the importance of analytical procedures at every stage of tax control. Into the bargain, a number of both foreign and home researchers` viewpoints referring to this field are adduced, the author`s position on the main moments with suggestion of potential ways of their improvement is substantiated.
tax‚ tax administering, tax control, tax monitoring, tax collection, tax regulation, tax burden, tax reforms
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