Efficiency of tax administration: concepts and contents


Ph. D. (Economics), associate professor, department of finance and credit
Ukraine, Kyiv Economic Institute of Management
[email protected]


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.


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

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Proskura Ekaterina Petrovna
Efficiency of tax administration: concepts and contents// Modern Management Technology. ISSN 2226-9339. – #7 (31). Art. # 3105. Date issued: . Available at: https://sovman.ru/en/article/3105/

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