Theoretical Questions of Tax Administration and Its Mechanism
Journal Title: Lex portus - Year 2017, Vol 5, Issue 3
Abstract
The article is dedicated to the problems of tax administration in modern Ukraine. Predictability and a high level of legal regulation regarding tax administration are crucial. They ensure the stable accumulation of capital, regardless of budget size. The relevance of a chosen topic is determined mainly by these factors. The analysis of scientific research dedicated to the nature and delineation of tax administration mechanics was examined. Special attention was paid to a large number of issues in this context. The author gives a generalized description of tax administration and its constituent parts in doctrinal and normative sources. A definition of the concept under investigation is also proposed. In this article the methods for determining who is obligated to pay taxes and analytical support are analyzed as forms of control for their applicability. An effort to determine the nature of taxpayer services according to the current tax code was made. The author comes to conclusion that tax administration is a managerial activity of controlling organs, directed on the support of tax obligations fulfilled by taxpayers. The mechanism of tax administration is a complex of elements which provide process of monetary influence from the side of controlling organs on subjects under control with the purpose of refilling the profitable section of the local budget with the help of social-psychological, educational and administrative records. The administrative records include lists of taxpayers, objects of taxation, tax control and tax advice etc.
Authors and Affiliations
Анастасия Боксгорн, Anastasia Boxgorn, Анастасія Боксгорн
Keywords
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