Uhryn V. Imbalances of tax debt in Ukraine

Object - tax debt. The goal - theoretical and practical principles of identifying and minimizing tax debt imbalances in Ukraine. Methods - semantic analysis, induction and deduction, system-structural analysis, economic-statistical and analytical, factor analysis, dynamic contrast, graphic coefficient method; correlation, regression analysis method and statistical evaluations. Results - a phenomenon of tax debt imbalances has been proved and the development of practical measures to improve the efficiency of tax debt by balancing the contradictions of its components has been made. Novelty - first the interpretation of essence imbalances tax debt as discrepancy between the amount of tax debt in the context of tax harmonization in the tax liabilities contradictions in the structure formation of the tax debt and imbalances ways and methods of repayment has been proposed Such approaches have made it possible to build the architecture of a comprehensive study of the tax debt imbalances at all stages of its existence to develop effective measures to maturity. The interpretation of the nature of the tax debt is improved and focuses on awareness and voluntariness, and not on coercion payers performance of their duties to the state and, in accordance, considers the fiscal aspects of ethics. The scientific and methodological approaches to the calculation of the tax debt supervisory authorities in the field of taxation has been improved. Such approaches will ensure objectivity and analytical accounting calculation. The approaches to the assessment of effectiveness of methods of tax debt based on performance systematization of enforcement and rationale use of tax debt coverage ratio of the collateral has been improved. The conceptual apparatus of a part of differentiation between concepts "compulsory repayment of the tax debt" and "enforcement of the tax debt" has been extended. This will help systematize methods of tax debt and streamline the functional responsibilities of public authorities. The approaches to determine the optimal tools reduce the tax debt, which provide for the consolidation of measures, including: fiscal decentralization, implementation of positive international experience, determining the optimal tax burden, implementing strategic and tactical measures to prevent and improve the efficiency of tax debt in Ukraine have been proposed. These approaches have been provided in the activities of the Main Department of the State Fiscal Service of Ukraine in the Ternopil region, Kozova united state tax inspectorate of the Main Department of the State Fiscal Service in the Ternopil region, the State Tax Inspectorate in the Shevchenko district. DFS city Main Department in Lviv region, as well as in the educational process Ternopil national economic University. Sphere of usage - fiscal activities of the State Service of Ukraine, the Verkhovna Rada of Ukraine on Taxation and Customs, Committee of the Verkhovna Rada of Ukraine on budget.