№ 2015/1
Economy under the conditions of modern transformations
LESCHUKH I. 1
1Institute of Regional Research, NAS of Ukraine
Economic efficiency of tax controlin Ukraine
ABSTRACT ▼
The paper deals with the conceptual framework and investigates the basic characteristics of the economic efficiency of tax control. Identified and analyzed the problem of evaluating the economic efficiency of tax control. The author provides a scheme of the evaluation of economic efficiency of tax control, which, among other things, includes a mechanism of evaluation. Developed and tested the system of indicators evaluating the economic efficiency of tax control. Based on the national legislation and international experience in the field of tax control, reference values of the developed indicators are defined. The paper's basic problems and priorities are associated with increasing economic efficiency of tax control in Ukraine. Thus, in the theoretical and applied research, the author uses the following methods: systematic and dialectical method; logic synthesis, system analysis, comparison and synthesis method; economic-mathematical modeling; graphics method; correlation and regression analysis; and strategic analysis. The paper's information base comprises the relevant laws and regulations of the Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine, Decrees of the President of Ukraine, regulations on taxation and tax regulations of the State Fiscal Service of Ukraine, operational information and data of annual reports of the Main Directorate of the State Fiscal Service in Lviv region, official materials of the State Statistics Committee of Ukraine; publications of international financial and fiscal institutions; works by leading domestic and foreign researchers on a wide range of socio-economic and financial problems; and the author's analytical calculations made in the course of the study.
Keywords: effectiveness, economic efficiency, tax control, efficiency of tax control, tax administration
JEL: G280, Н210, Н260, Н320
Article in Ukrainian (pp. 40 - 48) | Download | Downloads :769 |
REFERENCES ▼
1. Birjukov, A.I., Sviridova, N.V., Suvorov, A.V. (2006). On the system of indicators to evaluate the effectiveness of tax control. Nalogovaja politika i praktika – Tax Policy and Practice, 1 (37), 34-37 [in Russian].
2. Dobroskok, O.V. (2012). Tax control and its effectiveness. Kyiv: Alerta [in Ukrainian].
3. Zjul'manova, M.V. (2005). On the performance of the tax system. Nalogovaja politika i praktika – Tax Policy and Practice, 6, 33-37 [in Russian].
4. Kunicyn, D., Sinicyna, E. Hudjaeva, L. (2004). Methods of evaluating the performance of the tax authorities: types, features, problems of use and ways to improve. Nalogi – Taxes, 3, 69-47 [in Russian].
5. Openyshev, S.P., Zhukov, V.A. (2000). Theoretical and methodological basis of evaluation of the effectiveness of state financial control. Bjulleten' Schetnoj palaty RF – Bulletin of the Accounts Chamber of the Russian Federation, 1, 44-53 [in Russian].
6. Proskura, K. (2013). Comprehensive evaluation of the effectiveness of tax administration in Ukraine. Ekonomichnyj analiz. Zbirnyk naukovyh prac’ Ternopil's'kogo natsional'nogo ekonomichnogo universytety – Economic analysis: Coll. Science. Papers of Ternopil National Economic University, 14:1, 330-340 [in Ukrainian].
7. Petti, V. (1997). Treatise on Taxes and collection. Moscow: Os'-89. Retrieved from
kontrolni.narod.ru/8.htm [in Russian].
8. Kenje, F. (2008). Physiocrats. Selected economic works. Moscow: Eksmo. Retrieved from
www.hse.ru/data/721/419/1241/A001_044-1.pdf [in Russian].
9. Rykardo, D. (1955). Works, 1. Moscow: Hospolytyzdat [in Russian].
10. Mochernyj, S.V. (red.) (2000). Economic Encyclopedia, 1. Kyiv: Vydavnychyj tsentr Akademiia [in Ukrainian].
11. Palatkyn, A.S., Gvarliani, T.E. (2011). Estimation of economic efficiency of hotel services. Vestnyk SHUTyKD – Bulletin of the Sochi State University for Tourism and Recreation, 2 (16), 78–83 [in Russian].
12. Doing Business. Retrieved from
www.doingbusiness.org/ [in Ukrainian].
13. The official website of the State Fiscal Service of Ukraine. Retrieved from
sfs.gov.ua/ [in Ukrainian].
14. Plans and Reports of Work. Retrieved from
lv.sfs.gov.ua/diialnist/plani-ta-zviti-roboti/ [in Ukrainian].