BUSINESS INFORM №9-2018

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Section: Finance, Money Circulation and Credit
UDC 336.225.2
Kozarezenko L. V., Tochylina I. V.
The Instruments for Evaluating the Efficiency of Tax Administration in Ukraine (p. 182 - 188)
One of the main priorities of tax reform in Ukraine is the reform of bodies of the State fiscal service, because they are dealing with significant amounts of funds, which constitute a significant share of the country’s GDP. The fiscal service as such is one of the largest organizations in the public sector, which most often contacts the business and, accordingly, more often becomes the object of complaints on the part of the latter. The structure and subordination of tax services may differ significantly depending on the State system, the level of development of the country and other factors. Accordingly, instruments for evaluating and comparing the efficiency of their performance can also differ. The publication carries out a comparative analysis of the instruments used to diagnose the status and tendencies of development of tax administration in Ukraine and the world-wide, as well as te system of indicators that is used by the SFS for planning and evaluation of efficiency of the own work. A comparison with the system of indicators of the diagnostic instrument TADAT (Tax Administration Diagnostic Assessment Tool) and the indicators used in informational and analytical materials of the Organisation for Economic Cooperation and Development is carried out. Distinctions of national practice of evaluation from the world analogues are allocated.
Keywords: taxes, tax system, tax administration, efficiency of tax administration, key indicators of tax administration efficiency.
Fig.: 1. Tabl.: 1. Bibl.: 17.

Kozarezenko Ljudmila V. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Finance, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Tochylina Iryna V. – Candidate of Sciences (Economics), Senior Research Fellow, Department of Fiscal Policy and Tax Regulation, Academy of Financial Management (38 Druzhby Narodiv Blvd., Kyiv, 01014, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Kozarezenko, Ljudmila V., and Tochylina, Iryna V. (2018) “The Instruments for Evaluating the Efficiency of Tax Administration in Ukraine.” Business Inform 9:182–188.

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