Tax administration is a system (set) of measures and methods implemented by tax authorities and other authorized state bodies for the collection of taxes and payments to the budget, including the implementation of tax control, the application of methods to ensure the performance of tax obligations not fulfilled in time and measures of compulsory collection of tax debts, as well as the provision of public services and other forms of tax administration established by this Code.
Tax administration is based on the following principles::
1) of the act;
2) improving the efficiency of interaction between the taxpayer and the tax authorities;
3) a differentiated approach to tax administration based on risk assessment.