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

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: 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.

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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: 2013-04-08 . Available at: https://sovman.ru/en/article/2805/

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