LEGAL BASIS OF TAX ADMINISTRATION IN UKRAINE
Journal Title: Зовнішня торгівля: економіка, фінанси, право - Year 2017, Vol 3, Issue 92
Abstract
Statement of the problem. The combination of stagnation and unbalanced galloping inflation in Ukraine in 2014-2015has led to the development of stagflation in the state. World experience shows that the only way to overcome it is the improvement of financial regulation measures.In the context of this facttaxes play an important role. Therefore, increasing the effectiveness of the legal regulation mechanism of tax administration deserves special attention. Analysis of recent researches and publications. Analysisof recent researchesindicates that the selected topic is thecentralfocus of a wide range of representatives, both economic and legal Sciences. However, the relevance of the study causedby the lack ofa comprehensive study of legal principles of tax administration in Ukraine. The purpose of this article is to develop a scientifically based conception of improvement of legal regulation of tax administration in Ukraine. Materials and methods. The methodological base of research is a combination of general scientific and special methods,the use of which is the subject to a systematic approach. Results. There was solvedthe current state and revealed the topical issues of legal regulation of tax administration in Ukraine. Its relationship with foreign experience is determined. The ways to enhance the effectiveness of the legal regulation mechanism of tax administration are offered. A set of measures aimed at improving the legal regulation of tax administration in Ukraine is developed. Conclusion. The issue is complex; it can not be solved through the use of«point» events.The solution of the mentioned problems is possible only through the integral approach,based on a clear development strategy,which would be reinforced by an effective mechanism for implementation and monitoring and control system.
Authors and Affiliations
Taras GURZHIY, Zhanna KOVALENKO
CIRCULAR ECONOMY OF POLAND
The need to update industrial policy for European countries that brings together existing and new horizontal and sectoral initiatives in the complex was considered. The attention is focused on regional and national chara...
BUDGET STRATEGY FOR SOCIO-ECONOMIC DEVELOPMENT OF THE COUNTRY
Background. Modern financial science focuses on the study of the impact of institutional and macroeconomic factors on fiscal policy, which should consider the appropriate institutional conditions of the development of cy...
Relevant studies of modern process of foreign trade in Ukraine
-
THE CONCEPT OF GUILT IN UKRAINIAN LAW
Background. So far the lawmakers of Ukraine, lawyers and scientists have not accumulated the unified and well-established approaches to lexical design of the legal concept of «guilt» and related legal concepts. Materials...
DISPUTE SETTLEMENT WITH THE PARTICIPATION OF A JUDGE IN THE CIVIL PROCESS
Background. The new edition of the Civil Procedural Code of Ukraine, which came into force on January 15, 2017 (Section III, Chapter 4, Articles 201–205), instituted the «dispute Settlement with the Participation of a Ju...