ACTUAL PROBLEMS OF PROVIDING QUALITY AND EFFECTIVENESS OF TAX ADMINISTRATION IN RUSSIA
Ensuring the quality and efficiency of tax administration is one of the major problems, faced by the tax authorities of any country. In turn, disadvantages of tax administration lead to an increase in tax offenses, reduction in income taxes in the budget and the imbalance of actions by the tax authorities. Study of problems in the area of tax administration allows us to classify them on the legal, institutional and socio-psychological. Each group of problems has its own specific characteristics, the solution of which will depend on further ensure the stability and efficiency of the taxation system in Russia Methods of research: statistical, analytical, abstract and logical Results: 1) proposed the authors' classification of problems in the area of tax administration; 2) disclosed the nature and given the detailed description of the main problems of ensuring quality and efficiency of tax administration Recommendations: addressing the major challenges in tax administration would enhance the effectiveness of practice of tax authorities, that ensure the stability of the country's tax system.