Brehov S. State financial control over payment of income tax in Ukraine

The object is economic relations which arise in the process of realization financial control on taxation of business; purpose is a reasoning the theoretical foundations and practical recommendations which are directed on improving the state fiscal control on corporate tax in Ukraine; used methods are: scientific abstraction, dialectic, analysis and synthesis, generalization, systematic approach, economical, system, statistical and correlation analysis; the innovation is complex approach that has been offered in first time and developed mechanism of detection and elimination the risks of non-payment of income tax, based on co-ordination and establishment of communication between subjects and agents of control, by the subjects of control of lower and higher levels; the results reasoning of recommendations regarding to complex approach for determination of directions to improving state fiscal control on corporate tax in Ukraine; it is inculcated by Department of development and modernization of government tax service of State Tax Service of Ukraine and the Research centre of problems of taxation of the National university of state tax service of Ukraine; area - economy.