Ryzhenko I. State Tax Audit in the Market Economy in Ukraine

Object of research: the development of state tax audit in a market economy in Ukraine. A research objective: To develop theoretical principles and practical recommendations on areas for development and improvement of state tax audit in Ukraine. Researching methods: logico-semantic, historical, comparative legal methods, mathematical statistics and modeling. Results, novelty: it has been reveal the contents of the state tax audit as a form of government tax control, which includes the analysis of accounting data taxpayer and verification of its financial and economic activities in compliance with tax laws and does not include verification of non-tax issues and counseling; it has been improved features of the effectiveness of state tax audit: economic and social, which may come into conflict in the context of rising fiscal discipline, resulting in changing approaches to evaluating the effectiveness towards the analysis of such priorities as additional identification of taxpayers and taxable items, creating conditions for increasing voluntary compliance; it has been substantiated expediency of preventive strategy of tax audit in Ukraine's market economy to improve literacy and increase tax incentives for fair taxes; it has been improved system performance state tax audit, which was added by the intermediate and final indicators of effectiveness and new coefficients (extensiveness, intensity and overall performance); methodical approach to the selection of taxpayers to the state tax audits based on risk-oriented system selection, but, unlike the existing involves parallel application specific and random methods selection and correcting the sample according changes in the parameters of business environment; it has been developed theoretical approach to the principles of organization of state tax audit through justification need to incorporate the distribution of taxpayers by category considered in determining the control measures and changes in the application of penalties as a result of the tax audit, which provides opportunities for relief from sanctions in case of voluntary eliminate violations during the period. Usage: scientific research, teaching activity.