The paper analyzes the business processes within the Tax Administration that are related to the collection of tax debt and debt of other public charges, for which official records are kept by the Tax Administration. Although the Tax Administration builds a partnership with citizens and taxpayers, it is competent to carry out enforcement proceedings for the purpose of collecting taxes and other public charges, when there is no voluntary discharge of obligations. Since the beginning the Tax Administration has come a long way in its transformation, modernization and computerization with bigger focus on citizens and taxpayers and strengthening its advisory and partnership role. The general tax law, which is the basic law that prescribes taxation procedures, has undergone a number of amendments, all with the aim of building more efficient and effective tax legal relations and unified treatment of tax matters. The results of the analysis show that enfo actions and publicity. The public should actively participate in the fight against the gray economy. The tax administration and citizens are also partners in fight against all forms of illegal and tax evasion. Also, the Tax Administration is constantly presented in the media as something that helps the rcement measures made by the Tax Administration are producing results. Collection of tax debt is better through constant measures, needs of citizens under the slogan „We are here for you“, and it seeks the way how to approach the citizens and create a partnership with minimizing enforcement measures.