BUSINESS INFORM №4-2018

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Section: Finance, Money Circulation and Credit
UDC 336.26
Panura Y. V.
Improving the Efficiency of Tax Administration in the Context of Reforming the Financial System (p. 309 - 313)
It is concluded that ensuring the efficiency of the tax administration system depends to a large extent on the general strategy and tactics in the sphere of taxation, which, in turn, depend on the specific tasks of the socio-economic policy. It is indicated that the strategy and tactics of development of the tax administration system are influenced by the level of professional training of the tax service staff, their ability to fulfill the actual tasks of tax policy within the limits of legal requirements. It is displayed that at the applied level the efficiency of tax administration is understood in the context of the possibility of fiscal authorities to warn and expose tax offenses, ensuring receipt of tax payments to the budget. It is suggested to take measures on «unshadowing of employment», further modernization of tax control, strengthening of countering the tax evasion (including the use of the «offshore» instruments).
Keywords: tax, tax administration, efficiency of administration of taxes, fiscal efficiency.
Bibl.: 11.

Panura Yulia V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Tax Policy, National University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Panura, Yulia V. (2018) “Improving the Efficiency of Tax Administration in the Context of Reforming the Financial System.” Business Inform 4:309–313.

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