The tax administration is an organized activity by the legislature of state governments to regulate the organizational tax process. A tax administration's primary responsibility is to ensure that tax legislation is implemented.

The purpose of the tax administration process is to ensure that all participants in tax relations follow the requirements of tax law.

Tax administration is the systematic administration of the taxation system. It involves collecting, accounting for, and disbursing funds to government for public services. A large part of tax administration is determining individual income taxes- this includes receiving tax returns, approving or rejecting claims for deductions or credits, accepting or rejecting amended tax returns, and reducing or refunding overpayments.