Особливості організації податкового адміністрування в Україні

Abstract

Досліджено теоретико-правові засади організації податкового адміністрування як єдиного комплексу в податковій системі в контексті забезпечення соціально-економічного розвитку держави. З’ясовано методологічну основу дослідження теоретико-правових засад податкового адміністрування, визначено поняття ефективності адміністративних штрафів, основні критерії та показники, що сприяють гармонізації податкової системи. Запропоновано шляхи підвищення ефективності адміністративних стягнень, із метою формування збалансованого державного бюджету та стимулювання економічного зростання.

The research paper is devoted to the study of theoretical and tax administration organization legal bases as a tax system single complex in the context of the state’s social and economic development providing. The tax administration essence is revealed, disadvantages are identified and its efficiency increasing measures are proposed. The problematic aspects that arise in the tax work process are considered, and possible ways of their solution are offered with taking into account the tax administration peculiarities, under market relations development in Ukraine. Tax administration assessment is carried out for comparative opportunities providing of the tax authorities effectiveness work directions. The tax administration organizational provisions and the main directions choice of its effective formation are analyzed. The assessment of tax administration expenditures in Ukraine is presented and the reasons for the need to reform the tax administration system are substantiated. The taxation risk factors are systematized and grouped according to the sphere and effect degree of tax legal relations subjects. The method of tax system composition and structure optimizing, which is based on assessing the budget losses risk degree and optimal level of tax burden determining, is proposed for tax risks effect on the formation of budget revenues reducing. The methodological basis of the research of tax administration theoretical and legal bases is clarified; the concept of administrative fines efficiency, the main criteria and indices that contribute to the tax system harmonization are determined. The problems which arise in the process of the state regulatory policy implementing in Ukraine are analyzed. With taking into account administrative reform tasks and priorities, the directions and possible mechanisms for overcoming them are outlined. Ways of administrative fines efficiency increasing are proposed for balanced state budget forming and economic growth stimulating.