The vitality of the modern state is endangered by numerous problems and limitations. Economic policy holders are faced with the challenge of securing sufficient amount of financial resources for the smooth functioning of the state in modern business conditions. In this sense, one of the significant limitations in the area of tax evasion. Economic theory and practice long time ago recognized the problem of avoiding tax payments as a problem that is present in all countries, regardless of the level of economic development achieved. To mitigate this problem, an active role of the state is needed to avoid tax evasion to an acceptable level. The state has institutionalized its participation in the fight against tax evasion through tax administration activities. The Republic of Kosovo, although the youngest country in Europe, is in the top of the countries when it comes to tax evasion. Kosovo's tax administration, created under the auspices of European institutions, has not achieved significant results in the fight against tax evasion due to frequent changes in legal solutions. At the same time, the Tax Administration is in the process of ongoing efforts to define appropriate policies and measures that should reduce tax evasion. In the period ahead of us, as an necessity will be imposed improving the work organization of the Tax Administration of Kosovo in order to maximize the efficiency of tax collection. Therefore, the aim of the paper is to emphasize the importance of tax collection efficiency through theoretical concepts of tax control and tax evasion, since the Tax Administration of Kosovo has many limitations and challenges in its work. The purpose of the work is to encourage economic policy makers, as well as employees of the Kosovo Tax Administration to consider the general economic importance of increasing the efficiency of tax collection. The methodology of workmanship is based on deduction in order to arrive at logical conclusions with the support of the software package for data processing SPSS. The results of the conducted research emphasize the importance of the organization of the tax administration in the process of increasing the efficiency of tax collection. In addition, the research determines the criteria for improving the organization of the Tax Administration, as well as significant guidelines for economic policy makers for profiling the objectives of the general economic policy.