Author: Aleksey V. Grishchenko

Abstract:

Modern development of the Russian tax system triggers the examination of nearly twenty years of experience of its operation, and fifteen years of functioning of the first part of the Tax Code of the Russian Federation. The adoption of the Tax Code marked the codification of the tax law, and generated a subject for discussion on the independent nature of the tax law as a branch of law. Thus, responding to new challenges requires profound developments in the theory of taxation and organizational and practical aspects of the activities of tax authorities. Research has shown that the definition of tax administration is often replaced by the term “tax control”. Moreover, the term “tax administration”, which has recently become widespread, actually replaced the concept “management of tax system”. Scientific community still has not gained mutual consent for recognition (interpretation) of these terms. Hence, the position that there is a significant difference in the determination of the content and scope of the use of the terms seems to be theoretically justified. The analysis identified five main groups of scientific viewpoints enabling the author to formulate the basic propositions of the author’s own conception of tax administration.

Keywords: tax administration; tax control; tax policy; conceptual framework; scientific position; conception.