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Q. WHAT IS TAX ADMINISTRATIVE MEASURE
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The term "tax administration" means: a. the administration, management, conduct, direction, and supervision of the execution and application of the internal revenue laws or related statutes (or equivalent laws and statutes of a State) and tax conventions to which the United States is a party; and.
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The task of a tax administration is to collect all tax revenues due in a fair and efficient way with limited costs for taxpayers and the tax administration itself. Therefore, a tax administration needs (1) to ensure that taxpayers comply with the rules and (2) adequate resources (well trained staff, IT, budget).
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