BUSINESS INFORM №6-2017

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31

Section: Finance, Money Circulation and Credit
UDC 336.132.1(477)
Ivanova O. Y., Malyshko Y. M., , Laptiev V. I.
The Place of Tax Control in the System of the State Financial Control in Ukraine (p. 201 - 206)
The article analyzes the essence of the notion of «the State financial control». The elements inherent in the system of financial control in Ukraine have been allocated. The place of tax control in the system of the State financial control has been determined. It has been substantiated that, through implementation of control measures, the State fiscal authorities are not only enforcing tax laws but also directly attracting financial resources to the State budget. With the use of instrumentarium of factor analysis, the aggregate factors influencing the efficiency of tax control: «productivity of performing the tax control» and «tax administration organization» have been substantiated. The analysis of factor loads has led to the conclusion that the most influential factors for the efficiency of tax control in Ukraine are the costs of maintaining the control authorities and the number of tax consultations conducted.
Keywords: tax control, State financial control, controlling authority, remuneration.
Fig.: 1. Tabl.: 5. Bibl.: 11.

Ivanova Olga Yu. – Doctor of Sciences (Economics), Associate Professor, Head of, Sector of Problems of Regional Development and Decentralization of the Department of Macroeconomic Policy and Regional Development, Research Centre for Industrial Problems of Development of NAS of Ukraine (2 floor 1-a Inzhenernyi Ln., Kharkiv, 61166, Ukraine)
Email: [email protected]
Malyshko Yulia M. – Candidate of Sciences (Economics), Lecturer, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
–
Laptiev Viacheslav I. – Doctor of Sciences (Economics), Associate Professor, Department of Social Economy, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Ivanova, Olga Yu. et al. (2017) “The Place of Tax Control in the System of the State Financial Control in Ukraine.” Business Inform 6:201–206.

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