Shish A. Analysis of tax relations

The investigation object is analytical procedures of an estimation of tax relations, social life events and facts stipulated by the activity of the state fiscal regulation. The advanced researches are carried out on the materials of Lokhvitsa interregional state tax inspection and financial accounting of enterprises of Lokhvitsa district of the Poltava region. The investigation purpose is to develop the system of analytical maintenance for creating and developing effective tax relations - precondition of interest harmonization of the taxation process entities. For solving set in the research problems were used the system-functional approach and the methods of: abstracting, modeling, grouping, correlation and regression analysis, expert estimations, graphic and other methods of economic and mathematical statistics. The scientific novelty of the research, provisions and conclusions comprises the complex theoretical substantiation of economic essence of tax relations; development of the approaches to creating effective and harmony tax environment on the basis of the system tax analysis. The investigation results are used in tax inspection current activity and in educational process.