Ivanyshyna O. Administration of direct taxes and their fiscal effeciency

Object - the process of administration of direct taxes; goal - strengthening the theoretical foundations of the administration of direct taxes and to develop practical recommendations for improving their fiscal efficiency, methods - comparative-historical analysis, analysis and synthesis of economic and statistical analysis; novelty - reasoned approaches to management activities in the field of tax administration by its selection of additional direction "development and implementation of new information and communication technologies" results - proved scientific and practical recommendations aimed at improving the administration of direct taxes in order to improve their fiscal performance, introduced in the practice of the State Tax service of Ukraine, State tax Administration in Pechersk district of Kyiv, the learning process of the National University of the State Tax Service of Ukraine; industry - Economic