The article dwells on theoretical aspects of tax administering and an assessment of a dynamics of its development under today’s conditions, Interpretation of tax administering contents is proposed. Proceeding from dynamic assessments, the author studies economic and social needs of tax administering. The problem of rising effective administering with regional tax indebtedness is canvassed from regional budget positions. Tax potential of the region is determined by an assessment of tendencies towards changes in separate kinds of economic activity. In the course of the research there are elicited the indices of dynamic and qualitative assessment of the activities of tax bodies. The conclusion is made that today’s conditions of social-economic development need in improvement for rising population’s welfare and the former depends, first of all, on tax administering system.
Key-words: collection of taxes, tax administering, tax potential of the region, tax regulation, tax control, tax planning
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