Taranov I. Fiscal potential of Ukraine and efficiency of collection of taxes

Object - the phenomenon of incomplete payment of taxes in Ukraine; aim - minimization of scales of tax evasion and practical recommendations development for increase of efficiency of collection of taxes; methods - a dialectic and system approach, the conceptual analysis, accompanying changes, formalization, statistical, economic and mathematical modeling; findings - complex research of fiscal potential of the state in a context of minimization of tax evasion and the analysis of practice of the taxation in Ukraine are carried out, approaches to increase of efficiency of collection of taxes are proved; innovation - the definition of multifactorial phenomenon of incomplete payment of taxes is formulated for the first time, effectiveness ratio of the lead tax checks are designed; implementation - into activity of association “European way”, joint Ukrainian-Polish venture “Uk-Pol LTD”, STA in Khmelnytskyy and Ternopil regions; sphere - the taxation.