The problem of tax administration reaches a new level with changes in the provisions of tax legislation. The trends indicated in the article allow us to note the high role of information technologies in improving the efficiency of tax administration. In the course of theoretical research, it was found that there is still no complete understanding of tax administration as a system and process. The author draws attention to important theoretical and practical problems of tax administration, the

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... solved majority of which increases tax risks. The presence of problems in tax administration is confirmed by statistical data, which in a comparative aspect show the insufficiency of measures of the state tax policy of the Russia. The foreign constructive experience of conducting tax policy in relation to the national sector of the economy deserves attention. The directions of improving the theory and practice of tax administration are determined.