Abstract:
The article deals with the theoretical aspects of tax administration in the context of the provision of public
services. It describes the main elements and the structure of the tax administration. The authors have determined
that the tax administration is made up of government agency system that have the authority to collect
revenue in a budget and a set of rules and regulations governing the tax procedure in the country. By studying
the theoretical and methodological issues related to the nature of the tax administration and the tax authority
functions in the system of public services, the authors' interpretation of the concept of «tax administration»
has been given. The authors proposed the further development of the tax administration.
