The article dwells on the main problems concerned with transformation of approaches and priorities in the implementation of measures aimed at the tax administration system improvement in Tajikistan Republic. The author considers the socio-economic importance of tax administration and the content of concepts lying in the basic principles that form the normative patterns of behavior in an effective model of tax administration, upon the whole. In his article the author canvasses the fiscal indicators characterizing the fulfillment of tax obligations in the Tajik economy: volume of tax revenues, expenditures and revenues of state budget, share of tax revenues in relation to GDP as well. The importance of improving fiscal indicators in regard to assessment of the effectiveness of tax administration is augmented. Violations in the implementation of tax legislation have been identified and problems affecting the tax administration process have been listed. Scientific prerequisites to reform tax administration in the domestic economy are formulated.
transformation of approaches and priorities, tax administration, assessment of the country's fiscal indicators, problems of categorical-terminological and methodological apparatus of tax administration, tax payments.
1. www.stat.tj - Official Website of the State Committee for Statistics of Tajikistan Republic.
2. www.andoz.tj - Official Website of the Tax Committee of Tajikistan Republic.
3. www.minfin.tj - Official Website of the Ministry of Finances of Tajikistan Republic.
4. Solekhzoda A.M. Development of Conceptual Approaches to the Assessment Beset with the Effectiveness of Tax Administration in Tajikistan Republic // Economy of Tajikistan. - Dushanbe, 2019. - No. 1. – pp. 71-79. ISBN 978-99947-1-473-5.
5. Solekhzoda A.M. Monitoring Technologies in the Development of Tax Administration in Tajikistan Republic. // Journal of Economics. Tajikistan, No. 4., - 2018. ISBN 978-99947-1-473-5 Dushanbe, 2018, pp. 119-126.
6. Aristarkhova M.K. Organizational, Methodological, Digital Development of Tax Administration: a textbook for students of all forms of training studying under the cipher 38.03.01 “Economics”, profile “Taxes and Taxation” / M. K. Aristarkhova, O. K Zueva, A. Yu. Sheina. - Ufa: Editorial and publishing complex of USATU, 2019. - 143 pp.
7. Yefremova, T. A. Tax Administration in Russia: Organization, Current Status, Development Prospects: monograph / T. A. Yefremova. - Saransk: Ruzaev printer, 2015. - 123 pp.
8. Kolesov, E. S. The Concept of Risk-Based Internal Control of the Efficiency of Economic Activity / E. S. Kolesov // Innovative Development of Economy. – 2016, No. 1. - pp. 178–183.