Composition and structure of the Russian tax authorities, their functions and powers in the field of administration

The article considers the elements of the tax control mechanism, gives a brief overview of the history of the development of the tax authorities of Russia, describes the functions and tasks of the Federal tax service of the Russian Federation and the rights of tax authorities. The paper concludes that the organization of high-quality and effective work of tax authorities is necessary to ensure the possibility of maximum full and timely fulfillment by taxpayers of their fiscal obligations to ensure the formation of the state budget in the required amount.