Tomnyuk T. Tax Administration in Ukraine: Organization and Prospects of Development

The subject - tax and tax payments collect to the budgets and state funds-in-trust; the object - to substantiate the theoretic-organisational basis of tax administration and to develop recommendations concerning its improvement; the methods - method of analysis and synthesis, historical method, tabular-diagram method, economic- mathematical method, economic simulation technique, abstract-logical method; the results - the approaches to the improvement of tax administration organisation by the institutions of tax sevices and raising of the efficiency of some compulsory payments collect were grounded; the novelty - the mechanism of decrease of tax violation level in the process of tax administration was developed, the directions of some compulsory payments administration transformation were specified; applied in the activity of State tax administration in Chernivtsi region, State tax administration in Khmelnytskyy region, and to the education process at Ternopil National Economic University; sphere - tax administration organisation.