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ЗАХОДИ ПО УДОСКОНАЛЕННЮ ПОДАТКОВОГО АДМІНІСТРУВАННЯ В УКРАЇНІ // Measures on improvement of tax administration in Ukraine

Author

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  • Олейнікова, Л. Г.

    (ДННУ “Академія фінансового управління”)

Abstract

Investigational existent models of mutual relations of the state and taxpayers. Certainly aim of tax control and factors thatform behavior of non-fulfillment of requirements of tax law among taxpayers. It is suggested to inculcate the effective set ofactions in relation to forming of behavior of taxpayers for implementation of requirements of tax law. Measures are offered in relation to the improvement of tax administration in Ukraine Досліджено існуючі моделі взаємовідносин держави і платників податків. Визначено мету податкового контролю та фактори, які формують поведінку невиконання вимог податкового законодавства серед платників податків. Запропоновано впровадити ефективний набір дій щодо формуванняповедінки платників податків по виконання вимог податкового законодавства. Запропоновано заходи щодо удосконалення податкового адміністрування в Україні

Suggested Citation

  • Олейнікова, Л. Г., 2012. "ЗАХОДИ ПО УДОСКОНАЛЕННЮ ПОДАТКОВОГО АДМІНІСТРУВАННЯ В УКРАЇНІ // Measures on improvement of tax administration in Ukraine," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 60(2).
    • Handle: RePEc:scn:000ven:45965
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