TAX CONTROL IN UKRAINE: FISCAL EFFICIENCY AND WAYS OF IMPROVEMENT

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TAX CONTROL IN UKRAINE: FISCAL EFFICIENCY AND WAYS OF IMPROVEMENT

Journal Title: Науковий погляд: економіка та управління - Year 2018, Vol 1, Issue 59

Abstract

Sustainable development of any country depends on the level of its revenue base. In the formation of the state revenues of Ukraine, the main part is made up of budget revenues, where tax revenues are the largest shares. Taking into account the difficult economic and political situation that has developed in Ukraine, the problem of filling the budgets of all levels becomes one of the most important. That is why, it is particular important to improve the system of tax management, and tax control is the main focus of this system. The high efficiency of tax control is one of the key conditions for maintaining the high efficiency of the entire tax management system. The necessity of analyzing the efficiency and determining the ways of improving the tax control system is the relevance of this topic. The analysis of the dynamics of planned and unplanned tax audits of business entities and the absolute amounts of revenues from their results is done. The analysis of the ratio of the amount of revenues from the results of documentary checks and the total number of tax inspections, which is determined as the absolute value the amount of revenues per check it is important way in assessing the effectiveness of tax control. A quantitative analysis of such correlation which is based on the practical data of the DFS of Ukraine has been carried out. According to the results of the analysis of the main indicators of the implementation of tax control and the assessment of the quantitative indicators of the effectiveness of tax control for the period 2013-2017, conclusions have been made about positive changes in the system of tax control and increase of its efficiency over the analyzed period. But there are also negative phenomena which are connected with the critical state of the Ukrainian economy and the difficult financial status of taxpayers, and with the imperfection of the work of the tax authorities, the instability and contradiction of the tax legislation, negative attitude of taxpayers to actions of tax authorities. In order to increase the efficiency of tax control, it is necessary to improve the forms and methods of activity of tax authorities in the field of tax control from the point of view that budget formation is not the main purpose of the activity of the bodies of the State fiscal service where relations between taxpayers and tax authorities should have a more partnership character

Authors and Affiliations

Ya. P. Kvach, V. Ya. Knyazkova, S. O. Fedorenko

Keywords

EP ID EP449949
DOI 10.32836/2521-666X/2018-1-59-22
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