Gyljan Jakenova

The paper deals with different approaches to the interpretation of the concept "tax administration". The author considers views of a number of researchers on this problem and expresses his own opinion on its key points. It is emphasized that tax administration influences the competitiveness of the national tax system.

The paper deals with the problems of tax administration system. They are considered via annual monitoring of tax services, on the basis of sociological surveys of the population of the Republic of Kazakhstan.