Abstract
Annotation. State revenue is an important instrument of any government's fiscal policy because it supports government spending on key social and economic areas. Tax revenues received by the state come from direct taxes levied on the income and savings of individuals and legal entities, on goods and services produced, as well as from a number of other indirect measures to increase tax collection. The article considers the scientific and theoretical foundations and the role of tax administration, including, on the one hand, the procedure for collecting taxes to the budget and providing public services by tax authorities, on the other hand, methods and measures of preventive and control and coercive nature in settling tax liabilities. The government of Kazakhstan needs to fulfill its growing social obligations with limited, or as in the recent COVID-19 pandemic that caused the global crisis, declining revenue streams. To improve the fiscal situation, the main priority is optimal tax legislation, backed by appropriate administrative policies and strategies to maximize tax collection. Since tax collection, for objective reasons, enters high risk areas of lack of effective public administration, auditing the effectiveness of tax administration plays an important role in the field of public sector audit.