This article is devoted to approaches to the estimation of the quality of tax administration, the basic criteria for estimation of the quality of tax administration, use in scientific literature and in practice of tax authorities is considered; emphasis made on the influence of factors of entrepreneurship activity in regional aspects of tax administration; possibilities of using of some indicators of the quality of tax administration are summarized; the conclusion is made on the necessity of

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... imation of the quality of tax administration by direct and indirect indicators. Keywords: tax administration, quality of tax administration, criteria for estimating the quality of tax administration, collecting of taxes. 19 and regional tax burden. Certainly, we cannot ignore the level of entrepreneurial activity of regions, since the interaction of a tax system and an entrepreneurial environment is represented by the interdependent changes of their characteristics. The quality of tax administration depended on the structure of taxpayers in the region and on the proper organization of work with them. Tax inspections of the largest taxpayers proved most effective; however, not in all regions as in some it meant a concentration of efforts of taxing authorities only on this category of taxpayers. Again, a sharp dissent occurs in the coverage of small businesses in regions by high-quality tax administration. Conclusion Despite all the complexity of estimation of the quality of tax administration, it is necessary to allocate a number of indicators which directly or indirectly define different aspects of tax administration. A number of direct indicators include growth rates of tax revenues, collection of tax payment, pre-charges as a result of tax inspections, structure dynamics of tax payers, indicators of tax revenues of one tax payer, etc. A number of indirect indicators include indicators based on estimates of experts, for example the integrated indicator, "doing business", of The World Bank. Within this indicator the tax burden condition is assessed. The "doing business" study analyzes taxes and required tax deductions that medium businesses should pay in a given year, as well as the administrative burden due to tax payment and production of deductions. Among the number of considered taxes and allocations are income tax or corporate tax, social security allocations and labor taxes paid by employers, the property tax, the property surrender tax, the dividend tax, tax on capital gains, tax on financial transactions, tax on waste collection, tax on vehicles and road tax, as a well as any other small taxes and fees. Remarkably, the current indicator takes into account not only taxes, but also other fiscal payments (social contributions, environmental fees, etc.) [15]. The values of this indicator in the Russian Federation in 2013 had constitute -63 and in 2014 -56. Remoteness from the forward boundary had to constitute in 2013 -73.39, and in 2014 -75.33 percentage points. Thus, an estimate of the quality of considered tax administration indications solves particular problems, however, they don't define the whole picture. For the purposes of microanalysis it is possible to use the aggregate of direct (tax revenue collection growth rate, collection, the ratio of dept to tax revenue) and indirect (the "doing business" integrated indicator) criteria, however the sharp dissention in regional tax administration quality demands further studies.