TAX ADMINISTRATION IN UKRAINE IN THE CONTEXT OF DECENTRALIZATION

Apply

TAX ADMINISTRATION IN UKRAINE IN THE CONTEXT OF DECENTRALIZATION

Journal Title: Юридичний бюлетень - Year 2018, Vol 7, Issue 2

Abstract

The article analyzes the tax administration in Ukraine in the context of decentralization, which has a significant impact on the tax system of the state, especially on the issue of tax administration, on the basis of the analysis of scientific views of scientists and the norms of the current legislation of Ukraine. It is revealed that the main priority of fiscal decentralization is to expand the financial capacity of local budgets by increasing the quantity and quality of sources of their filling. In this context, tax administration plays a major role, since it depends on the efficiency of bringing this institution to life, depending on the amount of resources received by the local budget. It is determined that the result of fiscal decentralization and the corresponding changes in the taxation system should be increased interest of local governments in increasing revenues to local budgets, finding reserves for their filling, improving the efficiency of administration of taxes and fees. It has been established that decentralization is, first and foremost, an attribute of social governance, the essence of which is embodied in administrative power, which does not concentrate in a single point, but is sprayed between separate cells. Attention is drawn to the fact that, despite numerous positive moments, decentralization is a new phenomenon for Ukraine, dictated by the requirements of contemporary world tendencies; therefore, its influence on internal state social relations, especially in the sphere of tax administration, is not without deficiencies. It is concluded that the Institute of Tax Administration changes its direction in order to ensure the maximum amount of revenues not only to the state but also to local budgets, in this connection: the importance of local self-government in the system of management of local taxes increases, forms and directions of interaction are improved. between local governments and fiscal authorities, there is a gradual branching of the structure of fiscal authorities.

Authors and Affiliations

Петро Франкевич

Keywords

THE INVALIDATION OF A DEAL MADE BY A PERSON UNDER THE INFLUENCE OF AN ERROR

In this article the author considers the category of error and its types as a reason for invalidity of transaction. The rapid development of market relations, resulting from the transition to a market economy, requires s...

ANALYSIS OF THE DEVELOPMENT OF PHILOSOPHICAL VIEWS ON CONFLICT OF INTEREST AS A PROBLEM OF POWER AND JUSTICE IN PARTICULAR

The article studies the problem of conflict of interests from the first references to public relations, which were a prototype of this concept in the modern comprehension, and its modern understanding by the world commun...

EP ID EP600261
DOI -
Views 39
Downloads 0