Taxation Management: Formation of Approaches to the Definition of Fundamental Categories and Concepts

The article is devoted to the study of existing approaches definition fundamental categories and concepts in taxation management system, which are based on a critical analysis scientific opinion regarding understanding, interpretation characterization processes related organization state's activities implementation its powers field regulation tax relations. It proved that "taxation management", "tax management" administration" close terms content etymological perception. Along with this, it substantiated broader more complex phenomenon functionally includes both process (tax management) organizational administrative authorized state bodies administration). was determined dynamic practical process, multifaceted content, target institutions conditions, general principles provisions economic management, systematic approach analysis, formed accordance prevailing conditions at certain point time transformed under influence changes external environment aimed ensuring sustainable development economy, society state. has been established impossible without clear coordination actions between subjects, provided by mechanism management. suggested should be understood as set authorities, control, public supervision professional organizations, implemented them together taxpayers paying taxes fees stimulating effect system socio-economic state, regulatory fiscal functions taxes, elimination shortcomings current methods administration, formation an optimal system. levers for effectiveness functioning elements substantiated.