6+

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

Send me via email

Authors


Ph. D. (Economics), Associate Professor, Department of Finance and Credit
Ukraine, Kyiv Economic Institute of Management
[email protected]

Abstract

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.

Keywords

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

Print Friendly, PDF & Email

Categories of article:

Read also

Suggested citation

Proskura Ekaterina Petrovna
Evolution of theoretical-methodological support of tax administration in world economic thought// Modern Management Technology. ISSN 2226-9339. – #4 (28). Art. # 2805. Date issued: . Available at: https://sovman.ru/en/article/2805/

Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.


References

  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).