Current issues of the tax administration
Journal: Law Нerald of Dagestan State University
Year: 2022

Taking into account the trends in the development of public relations, which are characterized by the active introduction of digital technologies, crisis phenomena in the economy, budget deficit, low provision of municipal budgets, etc. It is relevant to analyze the theoretical aspects of tax administration, as well as trends and ways of its development, taking into account international experience. The analysis of approaches to the interpretation of the concept of "tax administration" allowed u