The problem of assessing and developing ways to improve the efficiency of tax administration is quite complicated, so it is a matter of debate and comprehensive analysis of scholars and practitioners. At present, in Ukraine there are a number of factors affecting negatively the quality of tax administration. The main ones are: imperfect and unstable tax legislation, the poor financial condition of a significant number of taxpayers, negative attitudes and mistrust of the taxpayer to the tax authorities, tendency to avoid paying taxes and tax evasion.

The paper has carried out a quantitative assessment of the effectiveness of tax administration in Ukraine on the basis of the proposed system of indicators. According to the results of a comprehensive evaluation of the effectiveness of the tax administration the integral indicator of the effectiveness of tax administration is calculated. The results will allow to identify "problem areas", which reduce the overall efficiency of the tax administration in the appropriate time period. According to the results of economic and mathematical modeling there has been developed a dynamic model of the level of efficiency of the tax administration, which is a fourth-degree polynomial regression and reflects the dependence of the change in the overall level of efficiency of the tax administration in each appropriate period by the level of generalized indicators that make up the integral index of the effectiveness of tax administration. 

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