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Efficiency of tax administration: concepts and contents

Financial Management

Авторы

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

Аннотация

The paper investigates the nature and content of the efficiency of tax administration, reviews the different points of view on the concept of fiscal efficiency, discloses factors affecting such efficiency. According to the study there are identified the ways of increasing the efficiency of tax administration. Proposals to improve the efficiency of separate elements of the tax administration are made.

Ключевые слова

fiscal efficiency, tax administration, tax system, income of the state budget, tax rate, tax laws, tax violations.

Рекомендуемая ссылка

Проскура Екатерина Петровна. Efficiency of tax administration: concepts and contents // Современные технологии управления. ISSN 2226-9339. — #7 (31). Номер статьи: 3105. Дата публикации: 08.07.2013. Режим доступа: https://sovman.ru/en/article/3105/

Authors

Proskura Ekaterina Petrovna
Ph. D. (Economics), associate professor, department of finance and credit
Ukraine, Kyiv Economic Institute of Management
katarinam.@ukr.net

Abstract

Keywords

Suggested citation

Proskura Ekaterina Petrovna. // Modern Management Technology. ISSN 2226-9339. — #7 (31). Art. #  3105. Date issued: 08.07.2013. Available at: https://sovman.ru/en/article/3105/

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Библиографический список

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  2. Skrypnyk A., Paianok T. (2008). Fiscal efficiency and possible ways of reforming VAT in Ukraine [Fiskalna efektyvnist ta mozhlyvi shliakhy reformuvannia PDV v Ukraini]. Economics of Ukraine, 2008, no. 4, pp. 29-42. (in Ukrainian).
  3. Svirshchevskii A. (1886). Income tax [Podokhodnyi nalog]. Moscow: Printing House of Mamontov A.I., 1886. pp. 93–94. (in Russian).
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  5. Sokolovska A.M. (2004). The tax system of the State: Theory and Practice of becoming [Podatkova systema derzhavy: teoriia ta praktyka stanovlennia]. Kyiv: Knowledge-Press, 2004. 454 p. (in Ukrainian).
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  7. Melnik V.M. (2008). On the question of forming the theoretical principles of tax administration [Do pytannia zasad formuvannia teoretychnykh zasad administruvannia podatkiv].Finances of Ukraine, 2008, no. 9, pp. 3-9. (in Ukrainian).
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