Economic Content of Tax AdministrationJournal: Scientific Bulletin of Mukachevo State University. Series “Economics” (Vol.5, No. 1)
Publication Date: 2018-04-27
Authors : Olga S. Ivanishina; Iuliia V. Panura;
Page : 159-163
Keywords : tax; tax administration; effectiveness of tax administration; fiscal efficiency;
The purpose of this article is to present the results of studies concerning the economic content of tax administration. In the process of research the following methods have been used: analysis and synthesis, scientific abstraction, logic synthesis, comparative. Summing up the scientific literature provides a conceptual vision of tax administration as an element of the financial system of the state. The analysis of the definition of the subject and content of tax administration, proposed by various scientists-financiers. The elements of the system of tax administration have been defined. The subject and object of tax administration have been clarified, highlighted its factors. The conditions that influence the dynamics of the efficiency of tax administration have been specified. The author's understanding of tax administration and fiscal efficiency of the tax has been suggested. The main factors affecting the status, development trends and peculiarities of functioning of system of tax administration have been fighlighted. The scientific novelty of the obtained results lies in improving the scientific vision of the subject, object and content of tax administration as a key element of the state financial policy, and to summarize the main factors in the system of tax administration in modern conditions. In addition, the mechanisms of tax administration as an element of the financial policy of the state that allows considering the transformation of the tax administration in the context of overall financial reform are new in the study. Practical value: the results of the study allow making proposals for individual performance indicators of financial reforms in terms of improving the mechanisms of tax administration and to analyze the regulatory framework of tax administration taking into account the achievements of modern financial science, and to make certain provisions of training programs of disciplines, Finance, taxation and tax administration.
Other Latest Articles
Last modified: 2021-08-18 20:41:12