Keyword: «tax authorities»

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 article reveals the essence of the economic concept of «internal audit» and clarifies its wording. The assessment of internal audit in the Russian Federation, as well as the level of development of this sphere, was carried out. Approaches to the organization of internal audit are disclosed. Key shortcomings of internal audit of tax authorities are presented.