Tax Administration in Transport Sphere in the Digitalization Process

The article examines the current state of tax administration. The authors gave a theoretical assessment of the efficiency of the tax authorities and touched upon some issues of improving the functioning in further development. In particular, the relationship between tax administration and the size of the shadow economy, what actions contribute to the reduction of shadow business, the relevance of digitalization, and the risk management system. The relationship between the concepts of “tax policy” and “tax administration” is analyzed. The introduction of the principle of good faith of the taxpayer creates the protection of the interests of the honest taxpayer as a result of changes in the ideology of the state tax policy. This, in turn, stimulates various sectors of the economy and simplifies administration. Thus, it encourages self–taxation. An effective tool for reducing the share of the shadow economy and a corresponding increase in tax revenues to the budget is end–to–end monitoring of the movement of goods from import or production to their final sale in Kazakhstan. As a result, the following conclusion.