Zhigalenko O. Efficiency of tax control is in Ukraine

In dissertation efficiency of tax control is probed in Ukraine. The specified and complemented determinations of concept vehicle of the tax checking system are developed, efficiency of tax control is defined. On the basis of the conducted retrospective analysis factors are selected influencing on efficiency. Methods, principles, and types of tax control, are classified. The basic stages of control activity are selected. The aggregate of indexes is offered for determination express of estimation of efficiency of tax control, and the criteria of complex estimation of his efficiency are grounded. The estimation of efficiency of tax control is conducted on the base of the offered criteria from data of GTAU and GTI Simferopol' in m.. The hierarchy of factors of influence is built on a decision-making by a payer tax about avoiding taxation. Classification of tax information is developed, methods and facilities of its introduction for forming of tax culture and other aims of preventive tax control. Directionsof decline corrupted are investigational in the organs of tax service. Classification of tax risks and algorithm of automation of selection of taxpayers is offered for realization of departure tax verification. The method of leadthrough of documentary verification and form of act of verification is improved. Foreign experience of application of financial approvals is investied for a tax offences, the new sizes of financial approvals are developed at bringing in to administrative responsibility of legal and physical entities.The complex estimation of personnel is offered on the basis of construction of graphic type of personality of successful tax office worker.