Evolution of theoretical-methodological support of tax administration in world economic thought
Proskura Ekaterina Petrovna
Ph. D. (Economics), Associate Professor, Department of Finance and Credit
Ukraine, Kyiv Economic Institute of Management
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.
taxes, tax administration, tax rate, tax authorities, fiscal efficiency, budget revenues.
Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.