Будь ласка, використовуйте цей ідентифікатор, щоб цитувати або посилатися на цей матеріал: http://ir.duan.edu.ua/handle/123456789/146
Назва: Specifics of the tax control in Ukraine: critical analysis and ways of increasing efficiency
Автори: VARENYK, V.
Makotkina, О.
Ключові слова: tax control, taxation, tax audits, fight against corruption, anti-corruption policy
Дата публікації: 5-чер-2017
Видавництво: УНІВЕРСИТЕТ імені АЛЬФРЕДА НОБЕЛЯ
Серія/номер: ;1 (46) 2017
Короткий огляд (реферат): The analysis of tax control problems in Ukraine are conducted. The essence of tax control and types of tax audits are revealed. Comparison of the tax control methods in Ukraine, France, the UK and Sweden are conducted. Comparison of the anti-corruption policy of Great Britain, China, India and Bangladesh are conducted. The main directions of increasing the efficiency of tax control in Ukraine are determined.
Опис: Effectively built system of tax control is an effective mechanism and necessary condition for the successful functioning of public finance, because it encompasses the entire system of taxation, and is also carried out in the context of individual taxes, tax groups, tax payers and territories. The desire to build in our country an efficient tax system encourages study foreign experience of tax control to search for sound ideas, approaches, methods of implementation and identify the prospects for its application in domestic tax practice. Analyzing the tax systems of Ukraine, France, the UK and Sweden, we may conclude that Ukraine, the UK and Sweden use cameral and documentary tax audits. They allow identifying the most numerous violations of the tax legislation. One of the ways of increasing the efficiency of tax control in Ukraine is the fight against corruption. Reducing the level of corruption to a safe level in Ukraine is possible only under condition of studying and adaptation of foreign experience of struggle against this very negative social phenomenon. The analysis of features of fight against corruption crimes in India, China and Bangladesh revealed that India considers legislative development as the main method of combating corruption. In China, the main method of combating corruption is the laws and the punishment of corrupt officials. Bangladesh has taken significant steps forward in the fight against corruption, through institutional reforms, accession to the UNCAC and the adoption of new legislation. The main methods of fighting corruption in Bangladesh are aimed at the creation of anti-corruption institutions. Ukraine needs to pay more attention to the existing anti-corruption policy and review existing methods. It needs to take note and use the experience of other states. Clarify legislation, create a branch of government that will work only on current issues and improve anti-corruption methods.
URI (Уніфікований ідентифікатор ресурсу): http://ir.duan.edu.ua/handle/123456789/146
ISSN: ISSN 2074-5354 (print), ISSN 2522-9745 (online).
Розташовується у зібраннях:2017

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