Gavrenkova T. Transformation of principles and methods of the tax control in the conditions of postcrisis restoration of national economy

The thesis is devoted to formation of the theoretic-methodical approach and scientifically-practical recommendations which provide transformation of principles and methods of the tax control in the conditions of postcrisis restoration of national economy. The analysis of interaction principles of tax service and subjects of economic activities is carried out. It is investigated forms of interaction of tax service and subjects of economic activities in Ukraine. Conceptual approaches to research of tax behavior determinant are analyzed. Methodical approaches to differentiation of tax bearers by criterion of tax behavior are generalized. Principles of interaction of complex open systems which are characterized by different level of the structural and functional organization complexity, as a basis of transformation of the tax control principles are proved. Classification of tax bearers depending on life cycle of the organization and characteristics of corporate culture is developed. Analytical methods of "zones of risks" revealing in system of the tax account and reporting are improved, behavioral features of shadow sector subjects are detailed. The method of exit tax check procedure realization is offered. The recommendations concerning formation training center for tax inspectors are developed. The professiogram of the tax inspector is improved.