Filyo M. Fiscal institutions of tax losses minimization

The object is the institutional providing of tax losses minimization. The aim of the dissertation is substantiation of theoretical and organizational bases and development of practical recommendations concerning formation of fiscal institutions of tax losses minimization in Ukraine. The methods are the following: economic and mathematical modeling, abstract and logic method, analytical methods, correlation analysis, factor analysis, system and structural analysis, forecasting, graphical method. The results: the nature and essence of tax losses are substantiated, the theoretical and organizational and applied bases of formation of fiscal institutions of tax loses minimization are developed. The novelty consists of the first time was defined notion and matter of fiscal institutions of tax losses minimization; the systematization of reasons for tax losses occurrence, the scientific approaches to identification of the structural elements of tax losses and analytical instrumentarium of evaluation of the efficiency of the fiscal institutions of tax loses minimization are improved, the theoretical approaches to interpretation of tax losses and their classification are developed, the consequences of tax losses are determined, the set of measures concerning development of the fiscal institutions of tax loses minimization and convergance of fiscal institutions functions in Ukraine are grounded. The results are implemented into practical activity of Main Department of Ministry of Revenue and Duties of Ukraine in Ternopil region, Main Economy Department of Transcarpathian Regional State Administration and educational process of Ternopil National Economic University. The field: activities of Ministry of Finance of Ukraine, the Verkhovna Rada Committee on Taxation and Customs Policy.