Background. The modern fiscal administration along with the fiscal control should focus on the motivation related to the development of a sustainable economy and to follow, the good functioning of the production units at a normal capacity based on the efficiency and profitability criteria, in order to achieve the maximum profit in relation to the established objectives and norms. Emphasizing the role of the state in regulating the economic and social processes determines the importance of the fiscal administration not only as a way of ensuring the state with the needed financial resources, but also as an element of the mechanism of state intervention in the economy. Currently fiscal administration and fiscal control have acquired a special relevance in the Republic of Moldova due to the numerous irregularities in the fiscal sphere that represent a colossal problem for the state in terms of both financial and economic stability. Data and Methods. The method of analysis, synthesis method, logic and dialectic method, normative method, the study of statistical sampling, tabular and graphical method, personal observations, and monographic studies were used for drafting this article. Results. The results of the analysis carried out confirm that for an efficient fiscal administration it is necessary: the improvement and modernization of the fiscal legislation in the part of the fiscal administration; to increase the quality of the fiscal services for ensuring the efficiency of the fiscal administration; the modernization of the fiscal control, etc.