Administrative and legal status of tax service bodies in the Kyrgyz Republic

The article examines the concept of the administrative and legal status of the State Tax Service of the Kyrgyz Republic and determines the place of the tax service in the structure of executive authorities. The study determined the content of the administrative and legal status of the tax service of the Kyrgyz Republic. In a scientific article, the author analyzed the criteria for the distribution of powers of the tax service to determine the administrative and legal status of tax authorities.