Kotlyarenko O. Methodical fundamentalses of management of the economic function of taxes (on an example of district state tax inspection)

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0402U001648

Applicant for

Specialization

  • 08.02.03 - Організація управління, планування і регулювання економікою

27-03-2002

Specialized Academic Board

Д 64.051.05

Essay

3. The object of a research selects state tax inspection Gorniatsiyof region Makeevka, subjects of economic activity (payers) Makeevka. Methods of a research and equipment: During a research the instructive-methodological documents and materials of the tax laws, international standards of book keeping and audit, dialectic principles of a realization of the analysis, methods of a comparison, induction, deduction and component analysis and retrospection and perspective comparative analysis, method of informations and grouping, synthesis and other methods were used, the statistical materials of State committee of statistics of Ukraine, datas of the domestic and foreign scientific literature are used. The theoretical and practical outcomes of outcomes of a research consist in creation completed of a technique of work of an analytical subsection region DPI, that allows to increase a management efficiency by a tax system on local equal and to generate is informational - analytical basis for a realization ofmanagement of a tax system on equal cities, area, country as a whole. Novelty: the substantiations of necessity for the first time are conducted, the development and realization of the analytical approach in work region GNI, that allows to realize management of a system of tax privileges and fines because of economic analysis, for what certain a subject and object of analytical work GNI, generated complex of the purposes and problems of an analytical subsection developed technique it operation; Has received of further development methodical and information maintenance of activity region GNI, that express in the offers of a model of a technique of comprehensive analysis of a financial and economic condition of the payers; to development of the order deriving of an evaluation of a condition of tax basis to region, means of definition of reserves it increase, development of the circuit of information maintenance region GNI, and also circuit of interaction of an analytical subsection GNI with other structural subsections; the new classification of the payers of region (territory) is offered, in which differentiation of the subjects the managing is carried out depending on significance of their tax receipts in total volume of tax receipts on region (with selection of group of the leading payers, groups of the payers - debtors and group of other payers) and which allows to inspect a condition of tax basis of region. Introduction and orb of use: The outcomes of a research are entered and are introduced in taxing authority of Donetsk area, that is confirmed by the acts of introduction.

Files

Similar theses