1. 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.

1-1. In order to modernize and improve tax administration, the tax authorities have the right to implement (implement) pilot projects that provide for a different procedure for tax administration and the performance of tax obligations by taxpayers.

In this category of taxpayers to be subject to the pilot project, the rights and obligations of taxpayers, tax and other authorized state bodies and organizations, territory (land) and (or) region of implementation and realization (implementation) pilot projects, the rules and timing of implementation (integration) pilot projects are defined by the authorized body.

2. 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.