The Notion and System of Tax Administration Principles

The article attempts to determine the content of the concept of tax administration and the system of its principles. This is due to the absence in the legislation of a unified and consistent system regulating management relations in the tax sphere, which gives rise to numerous conflict situations among the parties to tax legal relations. As you know, any system begins with a concept and basic principles - the principles that underlie this system. For this reason, the article offers the author’s definition of the concept of tax administration, and also develops a list of principles of tax administration that should be enshrined in the tax code.