Keyword: «tax system»

The article presents the sociological research results of the population in Krasnodar Krai about the reformation of Russian tax system and its social orientation. It is concluded that the average taxpayer is not informed enough about the basic taxes, has no comprehension about the relationship between taxes and socially important functions of the state.

This article is relevant that the tax on the income of individuals forms a significant part of the revenue budget of the Russian Federation. In most developed countries, particular importance is attached to the tax on personal income (PIT), as it plays an important role in solving social problems.

The article deals with the historical experience of Russian tax system development from ancient times to the present days; common to all states periods of this system evolution are examined.

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.

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.