Polzikova H. Mechanisms of Tax Management in the Conditions of Crisis

The thesis is devoted to the solution of an actual scientific task - improvement of mechanisms of tax management during crisis in Ukraine. The definition of tax management in the context of its modern theoretical concepts is specified, the dialectics of interrelation of mechanisms of tax management as hierarchical system is defined, the concept of improvement of mechanisms of tax management in the conditions of crisis is grounded. Classification of types of tax management as well as mechanisms of the state tax management are improved. Both the practices of functioning of mechanisms of the state and regional tax management are analyzed and effectiveness of mechanisms of corporate tax management in the conditions of crisis is estimated. The Balanced Scorecard for an assessment of efficiency of tax management is adapted. Scientific and practical recommendations on differentiation of tax mechanisms by stages of life cycle of crisis are developed, risk-based mechanisms of tax management are improved, mechanisms of decentralization and ensuring transparency of tax management are proved. The tools of regional tax management which subjects are local communities are improved. Methodical approach to development of the budgetary classification on the basis of the international standards is reasoned.