ANNOTATION

Tomnyuk T.L. Tax Administration in Ukraine: Organization and Prospects of Development. – Manuscript.

Thesis for a candidate degree in the field of Economic Sciences by speciality 08.00.08 – Money, finance and credit. – Ternopil National Economic University, Ternopil, 2009.

The thesis deals with complex research of theory and practice of tax administration. The author’s definition of the term «tax administration» is given. The grounding of essence of notions «management of taxation» and «tax management» in their differentiation with the definition «tax administration» are carried out. Principles and functional elements of tax administration are studied.

The critical analysis of domestic experience of tax administration by the bodies of tax service of Ukraine is conducted. The basic problems that influence negatively on collection of taxes, fees and obligatory payments are indicated.

The main directions of institutional-economic transformations within tax administration efficiency increase are grounded. It is developed economic-mathematical models of strategic and tactical influence on tax impact level declining at simultaneous non-admission of losses of the consolidated budget from taxation level declining of economy. The administration efficiency increasing vectors of basic budget forming taxes are given.

Key words: tax administration, taxation, mobilization of obligatory payments, tax debt, overpayment, tax control, monitoring and checkout work, tax impact.