Gusak Y. Improving the efficiency of tax administration system in Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0414U000497

Applicant for

Specialization

  • 08.00.08 - Гроші, фінанси і кредит

28-02-2014

Specialized Academic Board

К 79.137.01

Essay

In the work revealed the theoretical and methodological basis of research efficiency of tax administration. It is shown that the system of administration should be considered as a two-level hierarchical system, which is oriented, not only fiscal but regulatory as well. The existing methodological approaches to evaluating the effectiveness of tax administration and made a conclusion on the need for a comprehensive analysis as a process, and as a phenomenon, ensuring accuracy and scientific validity of the results of the study.

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