Leshchukh I. The efficiency of tax control in terms of reforming the tax administration system in Ukraine

Object: processes of implementation of tax control in Ukraine. Objective: developing of theoretical and methodological foundations and justification of practical recommendations for improving the efficiency of tax control in terms of reforming the tax administration system in Ukraine. Methods: systemic and dialectic, logic generalization, system analysis, comparison and synthesis, economic-statistical and factor analysis, economic and mathematical modeling, graphical, correlation and regression analysis, strategic analysis. Results: for the first time the concept of ensuring the efficiency of tax control in Ukraine is developed, methodical approach to evaluating the effectiveness of tax control by the criteria of effectiveness, efficiency and profitability, organizational and economic mechanism of tax control for enhancing the role of indirect and preventive control methods in view of the need to harmonize national and European tax legislation, organizational principles of harmonization of relations between taxpayers and tax authorities in the process of implementation of tax control are improved. Use: in activities of the Main Department of the Ministry of Income and Taxes in Lviv region when implement the assessing of the results of control and inspection work of department of tax and customs audit, the Department of Economic Policy of Lviv City Council in reviewing the effectiveness of tax control of large taxpayers of Lviv.