Moskalenko V. Organizational and managerial structure of the tax system of Ukraine: ways of reformation

The main point of the reformation processes of the organizational and managerial structure of the tax sistem of Ukraine is considered. The peculiarities of the state tax administration activity are disclosed under the market economy. The forms and methods of the public regulation of the tax service activity and its influence on the activity of the natural and legal persons are examined. The forms and methods of the creation feature of a new organizational and managerial structure of the tax service under the conditions of the market relations' formation, using of the system methodology to study effectiveness and assessment criteria of the tax service adequate to the market economy are theoretically generalized. The operational mechanisms of the management system are evaluated and the main economic interests of the different countries under the new tax mechanism are studied and an assessment algorithm of their calculation is given. The integral method of the reformation assessment of the organizationaland managerial structure of the tax system of Ukraine under the involvement of the Program (project) of the tax system modernization on the basis of three development scenario of the Project (optimistic, pessimistic and realistic), which differ from the indicators of the increase in volume of the budgetary income and the loan terms.