The efficiency of fiscal management

This article discusses the issues related to the efficiency of the tax system management through fiscal functions implementation. It is determined that the accomplish efficiency of the fiscal function of the tax system has involved tax revenues maximization and minimizing costs for their receiving. The technique of efficiency evaluation of the fiscal function performance of the tax system is introduced, which will assess to evaluate the government regulation effectiveness regarding the provision of different levels budgets by tax revenues as well as the cost of this process.