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Evolution of theoretical-methodological support of tax administration in world economic thought

Theory of Management

Авторы

Проскура Екатерина Петровна
кандидат экономических наук, доцент кафедры финансов и кредита
Украина, Киевский экономический институт менеджмента
katarina.m@ukr.net

Аннотация

In this paper the stages of formation of the modern system of tax administration are explored, and the tendencies of development and the main directions of its improvement are considered. The features of the tax administration of individual countries are considered, and they are compared with the national experience aiming to make recommendations to improve the efficiency of tax administration in Ukraine.

Ключевые слова

taxes, tax administration, tax rate, tax authorities, fiscal efficiency, budget revenues.

Рекомендуемая ссылка

Проскура Екатерина Петровна. Evolution of theoretical-methodological support of tax administration in world economic thought // Современные технологии управления. ISSN 2226-9339. — #4 (28). Номер статьи: 2805. Дата публикации: 08.04.2013. Режим доступа: https://sovman.ru/en/article/2805/

Authors

Proskura Ekaterina Petrovna
Ph. D. (Economics), Associate Professor, Department of Finance and Credit
Ukraine, Kyiv Economic Institute of Management
katarina.m@ukr.net

Abstract

Keywords

Suggested citation

Proskura Ekaterina Petrovna. // Modern Management Technology. ISSN 2226-9339. — #4 (28). Art. #  2805. Date issued: 08.04.2013. Available at: https://sovman.ru/en/article/2805/

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Библиографический список

  1. Ivanyshyna O.S. (2012). Development of tax administration technologies [Rozvytok tekhnolohii podatkovoho administruvannia]. Journal of Kiev National University of Technologies and Design: The problems of economy of organizations and management of enterprises, 2012, no. 6, pp. 288-293. (in Ukrainian).
  2. Andrushchenko V.L. (2003). Fiscal management as science and art [Fiskalne administruvannia yak nauka i mystetstvo]. Finances of Ukraine, 2003, no. 6, pp. 27–35. (in Ukrainian).
  3. Sokolovska A.M. (2004). Tax system of a state: theory and practice of becoming [Podatkova systema derzhavy: teoriia ta praktyka stanovlennia]. Кyiv: Znannia-Pres. (in Ukrainian).
  4. Sokolovska A.M. (1997). The tax system of Ukraine in the context of international experience [Podatkova systema Ukrainy v konteksti svitovoho dosvidu]. Finances of Ukraine, 1997, no. 7, pp. 77-89. (in Ukrainian).
  5. Melnyk V.M. (2005). Tax administration in historical retrospective review [Administruvannia podatkiv v istorychnii retrospektyvi]. Finances of Ukraine, 2005, no. 10, pp. 42-50. (in Ukrainian).

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