UDC 336.225.3
Melnyk, M. I., & Leshchukh, I. V. (2014). Systema podatkovoho kontrolyu: analiz efektyvnosti ta napryamy udoskonalennya [Tax control system: analysis of effectiveness and areas for improvement]. Rehional'na ekonomika - Regional Economy, 72(2), 106-115. [in Ukrainian].
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Authors

Resume

The aim of the paper is to study the methodological principles and practical recommendations for evaluating the effectiveness and improvement of tax control areas in Ukraine. We investigate the functioning of national tax control (legal, organizational and economic); analyze the strengths and weaknesses of existing methodologies to assess the efficiency of tax control. With the help of a relative measure methodology, the horizontal comparison of data, statistical and factor analysis we perform multifactoral analysis of the tax authorities of Lviv region from the standpoint of its efficiency, effectiveness and quality. Based on that we deduct main destabilizing factors that influence the development of tax control. These factors primarily include: lack of partnership between regulatory authorities and business entities; lack of tax culture and consciousness of taxpayers; high tax burden, which causes deformation and institutional biases regarding tax culture, discipline, and consciousness of taxpayers. Minimizing of mentioned factors is an acute need in the way of improvement of the efficiency of tax administration in Ukraine and ensuring appropriate conditions for the development of local business. We specify the priority areas of improvement of tax control in the context of improving the efficiency of tax administration in Ukraine, that include: improving legislation regulating of tax control; use of an effective risk-selection system checks to taxpayers; minimization of fiscal burden on business and creation a favorable business environment in order to realize the business potential in Ukraine; training of highly qualified tax inspectors and monitoring their activities. The necessity of mass-outreach among tax authorities and tax payers, as a strategic preventive methods of tax control, should include: prompt advising taxpayers on tax matters; application of individual approaches to the clarification as consultation, seminar, press conferences, briefings for management companies; conduct systematic preventive work among potential taxpayers; design and continuous updating of information stands and specialized web-site with coverage of major trends and results of the test control and analysis of the tax authorities. We specify in the priority areas of coverage bias uncontrolled taxpayers by tax control due to inefficient formation of schedules of tax audits, including: automation of analytical processes and information support risk identification activities to the exclusion of human factors, and consequently, any abuse of the process of planning control and inspection of the tax authorities; provision assigning each and every taxpayer in one of the steps of the risk of economic activities in order to avoid the burden of the tax increase resulting from arbitrary control inspection and as a result, increasing informal (corrupt) component relationships business entities and tax authorities, increasing transaction costs in the economy general; harmonization of regulations frequency of planned measures of state control in various legal documents; transparency and openness of procedures assigning of business risk level; opportunity to appeal the decision of the tax authority.

Keywords:

tax administration, control, tax control system, evaluation of the efficiency of tax control, tax control bodies, monitoring of control and verifying work