Аңдатпа
The article considers the significance of the development of the institute of tax administration in the context of cardinal transformation of the tax system of Kazakhstan. To ensure the financial stability of the country it is necessary to ensure effective tax administration and optimization of the activities of tax authorities. The authors describe tax administration as a multifaceted socio-economic and political phenomenon reflecting the development of market infrastructure, improvement of public administration mechanisms and principles of civil society. The Ministry of Finance of the Republic of Kazakhstan acts as a key source of information for the formation of national tax policy and strategic planning. The article analyzes the indicators used to assess progress in achieving national goals, and considers the impact of reducing and simplifying administrative barriers. In addition, various forms and methods of tax administration are studied. In conclusion, the authors propose a number of principles of tax system design aimed at its optimization and further improvement.