Voloshchuk R. Tax administering system in Ukraine: institutional structure and efficiency of functioning

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U003580

Applicant for

Specialization

  • 08.00.08 - Гроші, фінанси і кредит

28-05-2015

Specialized Academic Board

Д 26.063.01

PHEI "European University"

Essay

The dissertation uncovers the economic essence of tax administering and the main principles of its functioning. It defines the content of tax administering system and its institutional structure, and studies national peculiarities of a tax administrative system in Ukraine. The state of tax administering in Ukraine is characterized and its impact on forming budget revenues of all levels is scrutinized. The influence of a tax administering system on the development of agents of economic management and market environment to estimate the efficiency of its functioning is traced. The ways of improving the institutional structure of the tax administrative system in Ukraine are proposed. The ways of strengthening interaction of state tax administrative institutions are reasoned.

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