Tax administration is a system (set) of measures and methods carried out by tax authorities and other authorized state bodies to collect taxes and payments to the budget, among other things involving implementation of tax control, application of methods to ensure the fulfillment of an overdue tax obligation and enforced tax debt collection actions, as well as provision of public services and other forms of tax administration stipulated by this Code.

In order to modernize and improve tax administration, tax authorities shall have the right to realize (implement) pilot projects providing for a different procedure for tax administration and fulfillment of tax obligations by taxpayers.

In this case, the categories of taxpayers to which the pilot project will apply, the rights and obligations of taxpayers, tax and other authorized state agencies, as well as the organization, territory (plot) and (or) region for realization (implementation) of pilot projects, rules and deadlines for realization (implementation) of pilot projects shall be determined by the authorized agency.

Tax administration relies on the principles of:

      1) lawfulness;

      2) improvement of effectiveness of interaction between the taxpayer and tax authorities;

      3) differentiated approach to implementing tax administration based on risk assessment.