Theoretical and methodological grounds for the modernization of the tax administration system

Abstract

The article stands for the theoretical underpinning of economic grounds of tax system and its building on the basis of social- and business-oriented socioeconomic features. Authors proved the need for tax process management that represent the features of government-society-taxpayer relations with taxpayer’s leading role as macroeconomic tool for economic regulation process as well as providing the sustainable and balanced economic growth and innovative modernization of Russian economy.