This thesis investigates the role of effective records management in the Tax Administration, emphasizing its growing importance in the modern business world. The focus is on the standard ISO 15489-1:2016, which provides guidelines for creating, preserving, and managing records in both digital and hybrid environments. The paper highlights how quality today goes beyond traditional concepts of inspection and control, becoming a key strategic goal for business operations and competitiveness. The main objectives of the thesis are: to demonstrate the effectiveness of records management in the Tax Administration, to identify key components of a records management system, and to analyze benefits such as reducing costs, increasing productivity, and avoiding penalties due to non-compliance with legal regulations. Special emphasis is given to the standards and guidelines for creating, storing, preserving, and destroying records, as well as protecting data and ensuring access to authorized individuals only, including aspects of GDPR. The work's methodology includes inductive and deductive approaches, correlational methods, collecting primary and secondary data, and synthesizing and analyzing the material. The study will contribute to understanding how properly organized and securely stored records in the Tax Administration play a key role in fair taxation, while simultaneously improving efficiency and transparency of the process. The importance of investing in quality records management systems is emphasized, which in the long term strengthens citizens' trust in the tax system. Thus, effective records management should be a priority for every Tax Administration.