Удосконалення механізму реалізації державної політики щодо здійснення податкового контролю
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Date
2018
Authors
Гриджук, Ірина
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Abstract
Проведено теоретичний аналіз та обґрунтовано практичні рекомендації щодо
удосконалення механізму реалізації державної політики стосовно здійснення податкового
контролю в Україні у контексті підвищення його дієвості. Встановлено, що зростання
ефективності податкового контролю потребує удосконалення й правового закріплення
основних елементів його системи: організаційної структури, методологічних основ,
інформаційного, матеріально-технічного та кадрового забезпечення; принципів здійснення;
завдань та функцій; методики проведення податкових перевірок. Виконання зазначених
заходів має посилити протидію ухиленню від оподаткування, сприяти формуванню довіри
до податкових органів та формуванню високої податкової культури суспільства, що
передбачає добровільну сплату податків, а також протидію корупції у податкової сфері.
The theoretical analysis and practical recommendations for the improvement of the mechanism of implementation of the state policy in relation to the implementation of tax control in Ukraine in the context of increasing its effectiveness have been substantiated. The current problems in this area are generalized, namely: the need to increase the efficiency of tax audits, reduce the number of errors during their conduct and make motivated decisions based on their results; improvement of available and development of new indicators for assessing the effectiveness of the control work of the tax authorities, through which one would: thoroughly assess the effectiveness of tax control as the degree of implementation of the planned activity and achievement of the planned results (for example, reduction of the number of tax evasion facts, increase of the share of actually paid tax liabilities to the budget from assessed by the results of inspections, etc.); characterize the quality of control and verification work of the tax authorities as an indicator of the perception of taxpayers forms, methods and methods of tax control, used by the subjects of control; to investigate the factors influencing the level of tax discipline and culture in society; identify positive and negative aspects of the control work, institutional barriers and threats of a formal and informal nature; outline ways to increase the effectiveness of tax control. It has been established that the growth of the efficiency of tax control requires improvement and legal consolidation of the main elements of its system: organizational structure, methodological bases, informational, material and technical and personnel support; principles of implementation; tasks and functions; methods of conducting tax audits. The implementation of these measures should strengthen anti-tax evasion, promote confidence in the tax authorities and create a high tax culture of society, which involves voluntary payment of taxes, as well as counteracting corruption in the tax area. The proposed recommendations will help reduce state interference in economic activity and reduce the shadow economy sector, fulfill the control functions of the tax authorities in accordance with the requirements of the legislation, and establish a partnership relationship between tax authorities and taxpayers. It will positively influence the dynamics of economic growth in Ukraine and ensure social stability in the country.
The theoretical analysis and practical recommendations for the improvement of the mechanism of implementation of the state policy in relation to the implementation of tax control in Ukraine in the context of increasing its effectiveness have been substantiated. The current problems in this area are generalized, namely: the need to increase the efficiency of tax audits, reduce the number of errors during their conduct and make motivated decisions based on their results; improvement of available and development of new indicators for assessing the effectiveness of the control work of the tax authorities, through which one would: thoroughly assess the effectiveness of tax control as the degree of implementation of the planned activity and achievement of the planned results (for example, reduction of the number of tax evasion facts, increase of the share of actually paid tax liabilities to the budget from assessed by the results of inspections, etc.); characterize the quality of control and verification work of the tax authorities as an indicator of the perception of taxpayers forms, methods and methods of tax control, used by the subjects of control; to investigate the factors influencing the level of tax discipline and culture in society; identify positive and negative aspects of the control work, institutional barriers and threats of a formal and informal nature; outline ways to increase the effectiveness of tax control. It has been established that the growth of the efficiency of tax control requires improvement and legal consolidation of the main elements of its system: organizational structure, methodological bases, informational, material and technical and personnel support; principles of implementation; tasks and functions; methods of conducting tax audits. The implementation of these measures should strengthen anti-tax evasion, promote confidence in the tax authorities and create a high tax culture of society, which involves voluntary payment of taxes, as well as counteracting corruption in the tax area. The proposed recommendations will help reduce state interference in economic activity and reduce the shadow economy sector, fulfill the control functions of the tax authorities in accordance with the requirements of the legislation, and establish a partnership relationship between tax authorities and taxpayers. It will positively influence the dynamics of economic growth in Ukraine and ensure social stability in the country.
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Keywords
антикорупційні заходи, державна політика, інформаційне забезпечення, механізм регулювання, партнерські відносини, податковий контроль, стаття, anti-corruption measures, state policy, informational support, regulation mechanism, partnership relations, tax control
Citation
Гриджук І. А. Удосконалення механізму реалізації державної політики щодо здійснення податкового контролю / І. А. Гриджук // Державне управління: удосконалення та розвиток. - 2018. - № 11.