Tax administration is an active, structural element of the tax system, contributing to its sustainable functioning in the country's economy. Tax administration is one of the most important elements of the tax process, has a significant impact on the economic development of the country and its regions. Successful tax administration increases the flow of tax revenues and compliance with tax discipline, administration deficiencies lead to a decrease in tax revenues, to an increase in tax offenses. The article considers the main provisions on tax administration and the stages of development of the country's modern tax system in the process of evolution of tax administration in the Moldova. The problems of tax administration from the position of the state and the taxpayer are presented, recommendations are given for the improvement of tax administration.