Conception of innovative tax administration system
Journal Title: Economic cybernetics - Year 2011, Vol 2, Issue 70
Abstract
Based on analysis of experience of tax reforms held in developing economics’ this paper proves the first order priority of tax administration problem solving for the economics of Ukraine. Conducted research of ways and experience of tax administration systems’ development has grounded and defined the task of innovative tax administration system design as key problem. The paper discusses and develops conception of innovative tax administration system that account for transformation of the state and tax payers interests that take place from theoretical to realistic levels. This helps to raise the compliance of tax administration system. On the basis of conceptual conclusions that had been made the strategic directions of tax administration system development were proposed.
Authors and Affiliations
Yuri Lysenko, Roman Rudenskiy, Vitaly Zakharchenko
Keywords
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