Some conditions of improvement of tax administration

In modern conditions processes of forecasting and planning of tax revenues aren't reduced only to mechanical determination of the amount of the expected receipts in budgets of different levels, but have a deeper meaning. Identification and mobilization of reserve sources of the income increase for replenishment of the budget are their cornerstones. For this purpose it is necessary to have a deep analysis of the economic and political processes happening both on macro and on mesolevels of national social and economic system, and also to have the identification of realistic tendencies of their further development. The increasing relevance is gained by further improvement of forecasting and planning of receipts of the tax incomes in the consolidated budget, development of uniform strategy of activities of tax authorities for replenishment of revenues of budgets of all levels. The article offers improvements of the assessment of quality of tax revenues forecasting in the budgetary system of the Russian Federation. Algorithms of carrying out an internal and external assessment of quality are offered. For this purpose the author uses graphic visualization and indicators of the assessment of quality of tax forecasting that will allow to reveal quickly "bottlenecks" and to define correction points that in total will positively affect quality of tax administration in general.