Abstract
The objective of this investigation is to thoroughly revise both the theoretical and legal underpinnings of tax administration. This effort entails a comprehensive review and synthesis of scholarly perspectives on the es-sence of tax administration, juxtaposed with a comparative examination of scholarly debates surrounding its legal and economic facets. Additionally, the study delineates the oft-conflated concepts of tax administration and tax control, clarifying their distinct attributes and interrelations within a unified framework.A meticulous analysis of tax administration's core components is undertaken, including an exploration of its various forms and methods, as well as the examination of international tax authorities' cooperative endeavors in tax admin-istration via tax control mechanisms.Central to this inquiry is the assertion that effective tax administration, predicated on lawful tax collection practices and the principleof taxpayer integrity, constitutes a pivotal ele-ment of state strategy in the socio-economic domain. Tax administration, thus, seeks to fulfill tax policy ob-jectives through a comprehensive array of legal and economic tools, mechanisms, and incentives