Аннотация
Abstract This article examines with the help of methods of analysis, systematization, and the generalization of legal information, solutions to the problem of the essence of tax administration are presented, and directions for the activity of tax administration in Kazakhstan are proposed. The article analyzes tax revenues and their impact on the main economic indicators. Tax administration is one of the main elements of the effective functioning of the tax system and the state economy. The effectiveness of the tax system is understood as the identification of sources of income to tax them and reduce the cost of their mobilization and obligation to pay. The essence of tax administration has not yet been fully disclosed. Many points of view on the definition of tax administration and the existing contradictions in its implementation encourage us to return to this topic. JEL classification: A14; H20; H21.