Comparison of the efficiency indicators of national systems of tax administration of Russia and the Republic of Tajikistan

Tax administration is a process when no state can normally exist without it. Thesource of funds for the implementation of many of its functions are tax revenues.Through tax administration, the state tax policy is implemented, the methods and tools of tax regulation are effectively used, state administration in the sphere of taxes and fees is exercised, planned budget tax revenues are ensured, and tax discipline is strengthened. The article reveals topical issues related to tax administration, in particular, the article compares the performance indicators of the national tax administration systems of Russia and the Republic of Tajikistan.