Сучасні аспекти адміністрування податків в Україні
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Дата
2016
Автори
Донченко, Т.В.
Безвух, С.В.
Donchenko, T.V.
Bezvuh, S.V.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті досліджено сутність поняття «адміністрування податків». Визначено та охарактеризовано елементи
системи адміністрування податків. Розглянуто міжнародний рейтинг України за дослідженням Світового банку «Ведення
бізнесу» з адміністрування податків. Проаналізовано ефективність його проведення в Україні. Визначено проблеми
адміністрування податків в Україні та запропоновано заходи щодо підвищення його ефективності.
The aim of the article is an analysis of tax administration of Ukraine, determination of her basic problems and development of recommendations in relation to their decision. In the article the essence of "tax administration" and "system of tax administration" have been investigated. The elements of the tax administration have been identified and described. Improvements has been exposed in tax administration in Ukraine. Has been considered an international rating of Ukraine under the World Bank "Doing Business" of the tax administration on the time needed for administration and the number of tax payments. The efficiency of tax administration in Ukraine has been analysed. The problems of tax administration have been identified in Ukraine and measures have been suggested to improve its efficiency. Thus, the gradual reform of the tax administration and fees in Ukraine has been aimed at improving the structure of the tax system and its individual elements according to European standards.
The aim of the article is an analysis of tax administration of Ukraine, determination of her basic problems and development of recommendations in relation to their decision. In the article the essence of "tax administration" and "system of tax administration" have been investigated. The elements of the tax administration have been identified and described. Improvements has been exposed in tax administration in Ukraine. Has been considered an international rating of Ukraine under the World Bank "Doing Business" of the tax administration on the time needed for administration and the number of tax payments. The efficiency of tax administration in Ukraine has been analysed. The problems of tax administration have been identified in Ukraine and measures have been suggested to improve its efficiency. Thus, the gradual reform of the tax administration and fees in Ukraine has been aimed at improving the structure of the tax system and its individual elements according to European standards.
Опис
Ключові слова
податки, адміністрування податків, система податкового адміністрування, податкові надходження, платники податків, taxes, tax administration, system of tax administration, tax receivables, taxpayers
Бібліографічний опис
Донченко, Т.В. Сучасні аспекти адміністрування податків в Україні [Текст] / Т. В. Донченко, С. В. Безвух // Вісник Хмельницького національного університету. Економічні науки. – 2016. – № 4, т .2. – С. 52-58.