| Authors |
Definition |
| (Popova & Rozhdestvenskaya, 2015) |
tax administration-a tool for accumulating taxes, fees, and other mandatory payments to the consolidated budget revenue |
| (Maslova et al., 2017) |
the tax administration system is a base of legislative and regulatory acts aimed at providing budget revenue, timely and full payment of cash on delivery payments. |
| (Nikulina, 2011) |
tax administration is a part of the tax policy aimed at implementing direct tax instructions for the purpose of regulating and managing tax processes. |
| (Varaxa, 2010) |
tax administration is a legal mechanism for improving the system of managing tax payments, as well as compliance with the rules of accounting and calculation of tax revenues in compliance with the legislation. |
| (Bataev, 2020) |
tax administration is a complex system of interaction between the collection of tax payments with the help of constantly updated tax administration technology. |
| (Maslov et al., 2018) |
tax administration for monitoring compliance with tax legislation, taxpayers and tax authorities. |
