Conception of tax administration system improvement on the basis of balancing interests of the state and taxpayers

The author’s conception of tax administration system improvement on the basis of balancing interests of the state (as a subject of administration) and a taxpayer (as an object of administration) is described in the article. The author considers scenarios of implementation of the conception on the basis of indicative assessment of target parameters’ achievement. The given number of scenarios includes the following: liberal, administrative, and complex that implements optimal combination of economic and administrative measures.