Kasyanenko L. Tax management within an effective governance

Object of research - processes, which form the system of effective state administration. Purpose of research - development of scientific, methodical and practical recommendations on the rise of level of effective state administration posredstvom perfection of tax management. Methods of research - analysis and synthesis, structural and functional, statistical, mathematical design. The practical value of results of research consists in development of methodical recommendations on perfection of tax management in the system of effective state administration. The scientific novelty of got results consists that for the first time methodical approach to determination of dependence between the social charges and tax burden is offered. It foresees a presence of three stages, namely: an analysis of dependence of actual taxes collection from the level of tax burden is conducted on first; on the second stage - analysis of dependence of planned sum of social charges from the actual taxes collection and an analysis of dependence of actual sum of social charges from the planned sum of social charges and actual taxes collection is conducted on the third stage. Methodical approach to determination of combined level of tax burden on the physical person, not being a subject of entrepreneurial activity is improved. Its essence consists in the quantitative estimation of efficiency of organizational and methodical bases of the personal tax management in the conditions of created mechanism of effective state administration; conceptual approach to measuring a level of tax burden in the system of effective state administration through the selection of intercommunication of tax elements on the stage of eventual consumption. Determination of the notion category vehicle, touching effective state administration and tax management; approach to alteration of functional structure of State tax administration of Ukraine on the bases of tax management got the subsequent development.