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Tax Control in the Structure of Fiscal Policy (the Functional Aspect)
Loboda N. O., Chabaniuk O. М., Senyshyn B. B.

Loboda, Nataliia O., Chabaniuk, Odarka М., and Senyshyn, Bohdana B. (2021) “Tax Control in the Structure of Fiscal Policy (the Functional Aspect).” Business Inform 3:148–155.
https://doi.org/10.32983/2222-4459-2021-3-148-155

Section: Finance, Money Circulation and Credit

UDC 336:226.331

Abstract:
The selected topic of this scientific article provides for the coverage and consideration of the actual problems of the organization and implementation by the controlling authorities of tax control in Ukraine, as well as substantiation of the importance of exercising such control as an integral element of managing the country’s financial system. The article is aimed at studying the efficiency of the tax control mechanism in Ukraine and determining the impact on filling the revenue part of the country’s budget. Despite the fact that there is currently a legally enshrined conception of tax control, this scientific article systematizes various approaches of authors to determine the essence of this phenomenon. The subjects and objects of tax control, as well as various forms in which it is carried out, are determined. The publication considers the content of tax control through its functions, in particular: accounting, preventive, informational, and mobilizing. The main goal of modern tax control in Ukraine and ways of its implementation through the tasks of tax control are outlined. The basic principles of tax control are defined and in accordance with the rules of the Tax Code of Ukraine the methods of carrying out tax control are indicated. It is determined that one of the most important and independent forms of tax control is tax audits (especially important is the fact that the quality of tax audits significantly affects the overall result of tax control). The main types of tax audits are considered. The dynamics of the results of the control work of the State Tax Service of Ukraine for 2016–2020 is analyzed. The efficiency of tax control with the help of quantitative indicators is evaluated. A matrix of strengths and weaknesses, opportunities and threats to the tax control mechanism in Ukraine is built based on the SWOT analysis data. Directions of improvement of tax control on the basis of analysis of modern tendencies of its development in Ukraine are proposed.

Keywords: tax control, audit, efficiency of tax control, budget, documentary audit, taxes, taxation system, tax policy, tax revenues, tax functions, taxation principles.

Fig.: 4. Tabl.: 2. Bibl.: 12.

Loboda Nataliia O. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Chabaniuk Odarka М. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Control, Analysis and Taxation, Lviv University of Trade and Economics (10 Tuhan-Baranovskoho Str., Lviv, 79005, Ukraine)
Email: [email protected]
Senyshyn Bohdana B. – Bachelor, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2755-17#Text
Kucheriavenko, M. P. Podatkovi protsedury: pravova pryroda i klasyfikatsiia [Tax Procedures: Legal Nature and Classification]. Kyiv: Alerta, 2009.
Vasiuk, Yu. M. “Mekhanizmy realizatsii podatkovoho kontroliu v Ukraini: derzhavno-upravlinskyi aspekt“ [Mechanisms for Implementing tax Control in 5kraine: Public Administration Aspect]: dys. … kand. ekon. nauk : 25.00.02, 2015.
Dmytrenko, H. V. Derzhavnyi finansovyi kontrol v Ukraini (podatkovyi, kaznacheiskyi, biudzhetnyi) [State Financial Control in Ukraine (Tax, Treasury, Budget)]. Kyiv: TOV «Vydavnytstvo «Konsultant», 2009.
Bokshorn, A. V. “Teoretychni pytannia podatkovoho administruvannia ta yoho mekhanizmu“ [Theoretical Questions of Tax Administration and Its Mechanism]. Lex Portus. 2017. https://lexportus.net.ua/vipusk-3-2017/boxgorn_a_v_teoretychni_pytannia_podatkovoho_administruvannia_ta_yoho_mekhanizmu.pdf
Pukhalska, H. V., and Lytvynchuk, T. V. “Podatkovyi kontrol v Ukraini v konteksti proektu Podatkovoho kodeksu“ [Tax Control in Ukraine in the Context of the Draft Tax Code]. Visnyk Khmelnytskoho natsionalnoho universytetu. 2010. http://elar.khnu.km.ua/jspui/bitstream/123456789/3280/1/44puh.pdf
Naidenko, O. Ye. Podatkovyi kontrol [Tax Control]. Kharkiv: Vyd-vo KhNEU, 2012.
Vlasova, A. V., and Ponamarchuk, O. M. “Sutnist ta funktsii podatkovoho kontroliu“ [The Essence and Functions of Tax Control]. Yurydychnyi visnyk, no. 2 (2011): 107-113.
Pukhalskyi, V. V. “Otsinka stanu, efektyvnosti ta rezultatyvnosti podatkovoho kontroliu v Ukraini“ [Assessment of the State, Efficiency and Effectiveness of Tax Control in Ukraine]. Ekonomika ta derzhava, no. 1 (2019): 35-42. DOI: 10.32702/2306-6806.2019.1.35
“Zvity pro vykonannia planu roboty Derzhavnoi podatkovoi sluzhby Ukrainy za 2016-2020 roky“ [Reports on the Implementation of the Work Plan of the State Tax Service of Ukraine for 2016-2020]. https://tax.gov.ua/
Loboda, N. O., Chabaniuk, O. M., and Melnyk, L. I. “Digital-tekhnolohii yak kontseptualna paradyhma modernizatsii systemy opodatkuvannia“ [Digital Technologies as a Conceptual Paradigm of Modernization of the Taxation System]. Oblik, analiz, audyt ta opodatkuvannia: suchasna paradyhma v umovakh staloho rozvytku. Kyiv: KNEU, 2020. 427-429.
Hupalovska, M. B. “Podatkovyi kontrol yak vazhlyva skladova derzhavnoho finansovoho kontroliu“ [Tax Control as an Important Component of Public Financial Control]. Upravlinnia finansamy derzhavy, rehionu, pidpryiemstva ta domohospodarstva: pohliady naukovtsiv i praktykiv. Ternopil: Vektor, 2016. 23-26.

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