BUSINESS INFORM №4-2017

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48

Section: Finance, Money Circulation and Credit
UDC 336.225.673(477)
Zamaslo O. T., Oliinyk I. O.
Organization of Tax Control in Ukraine (p. 297 - 301)
The article researches the essence and characteristics of tax control as an important element of the State regulation of economy. The main directions and modalities of tax control are considered in detail. The main tendencies and problem points of tax control in Ukraine have been studied. Efficiency of the controlling bodies has been analyzed, the main directions of their activities in the sphere of tax enforcement have been provided. Directions for improving the organization of tax control in the context of overcoming the existing deficiencies in the controlling and inspecting activities of the tax authorities have been determined. It has been concluded that the improvement of tax control is one of the key directions of reforming the Ukrainian tax system.
Keywords: tax control, tax inspection, tax reform, controlling body.
Fig.: 2. Bibl.: 9.

Zamaslo Olha T. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance, Monetary Circulation and Credit, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Oliinyk Iryna O. – Student, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Zamaslo, Olha T., and Oliinyk, Iryna O. (2017) “Organization of Tax Control in Ukraine.” Business Inform 4:297–301.

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