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市场经济中的政府，依靠税收从私人部门向政府部门转移资源。税收管理必须控制这种转移，为政府活动提供足够收入，并使税负分配尽可能反映税法意图，以便在达到社会、经济目标的同时，尽可能减少税收成本，尽可能防止经济扭曲。税收管理的核心职责：纳税人登记和服务，纳税人申报，收入帐户和纳税人帐户，欠税控制，审计，强制执行，税务行政诉讼。税收管理既要求增强纳税人责任感，又要求加强政府管理。税收管理的关键是确保诚实纳税人与税收规避者相比，不会处于一个体制性的劣势地位
Governments in a market economy rely on taxation to divert resources from the private sector to government agencies. Tax administration must control such transfers, provide sufficient revenue for government activities, and allocate tax revenues as much as possible to reflect the tax law intentions in order to minimize the tax costs and minimize economic distortions while meeting the social and economic goals. Tax Management Core Responsibilities: Taxpayer Registration and Services, Taxpayer Reporting, Income Accounts and Taxpayer Accounts, Debt Control, Audit, Enforcement, and Tax Administrative Litigation. Tax administration requires that taxpayers be more responsible and require more government administration. The key to tax administration is to ensure that honest taxpayers will not be at an institutional disadvantage when compared with tax avoidants