TAX ADMINISTRATION IN UKRAINE IN THE CONTEXT OF DECENTRALIZATION
Journal Title: Юридичний бюлетень - Year 2018, Vol 7, Issue 2
Abstract
The article analyzes the tax administration in Ukraine in the context of decentralization, which has a significant impact on the tax system of the state, especially on the issue of tax administration, on the basis of the analysis of scientific views of scientists and the norms of the current legislation of Ukraine. It is revealed that the main priority of fiscal decentralization is to expand the financial capacity of local budgets by increasing the quantity and quality of sources of their filling. In this context, tax administration plays a major role, since it depends on the efficiency of bringing this institution to life, depending on the amount of resources received by the local budget. It is determined that the result of fiscal decentralization and the corresponding changes in the taxation system should be increased interest of local governments in increasing revenues to local budgets, finding reserves for their filling, improving the efficiency of administration of taxes and fees. It has been established that decentralization is, first and foremost, an attribute of social governance, the essence of which is embodied in administrative power, which does not concentrate in a single point, but is sprayed between separate cells. Attention is drawn to the fact that, despite numerous positive moments, decentralization is a new phenomenon for Ukraine, dictated by the requirements of contemporary world tendencies; therefore, its influence on internal state social relations, especially in the sphere of tax administration, is not without deficiencies. It is concluded that the Institute of Tax Administration changes its direction in order to ensure the maximum amount of revenues not only to the state but also to local budgets, in this connection: the importance of local self-government in the system of management of local taxes increases, forms and directions of interaction are improved. between local governments and fiscal authorities, there is a gradual branching of the structure of fiscal authorities.
Authors and Affiliations
Петро Франкевич
Keywords
Related Articles
- EP ID EP600261
- DOI -
- Views 54
- Downloads 0
TEMPORAL-SPATIAL OPENNESS OF STATE COERCION
The article explores the interactivity and interpassion of the interaction of state power, society and man within the framework of temporal and spatial openness of state coercion. With the help of the philosophical and l...
DIRECTIONS TO IMPROVE ADMINISTRATIVE LEGAL PRINCIPLES OF ENSURING THE ECONOMIC SECURITY OF THE STATE
The paper identifies the main organizational measures for improving the administrative and legal framework for ensuring the country's economic security. Based on the structural and functional analysis of the powers of th...
DETERMINANTS OF PROFESSIONAL DEFORMATION OF POLICE OFFICERS OF THE NATIONAL POLICE OF UKRAINE
The article investigates the emergence and development of professional deformation of the employees of the National Police of Ukraine, which are caused by a set of personal, microsystem, macrosystem determinants. Methodo...
TO THE QUESTION FOR ATTRIBUTES OF THE GUARANTEE OF ADVOCACY ACTIVITY
The article investigates the theoretical and legal principles of the functioning of the system of guarantees of advocacy, clarifies the concept and highlights the characteristics of guarantees of advocacy. It is noted th...
THE CATEGORY “INFORMATION” AS THE BASIS FOR THE DEFINITION OF THE CONCEPT “INVESTIGATIVE SECRET”
The article reviewed the category of “information” as the basis for the definition “investigative secret”. The semantics of the terms “secrecy”, “secret”, “conspiracy” is revealed. It is emphasized that semantically secr...