Yasko I. Theoretical and legal bases of tax administration in Ukraine

The dissertation is devoted to the study of the theoretical and legal principles of tax administration in Ukraine. The scientific-methodological and methodological foundations of the theoretical and legal principles of tax administration in Ukraine are determined, the concept and content of tax administration in Ukraine are defined. The main purpose of tax policy is outlined – It is the formation of a sufficient state budget and stimulation of economic growth. The principles of tax administration in Ukraine are investigated. Actually, the principles of taxation form the basis of tax legislation, serve as a guide for law-making and law-enforcement activities, show a decisive influence on the formation of mass and professional sense of justice, become a reliable indicator of the level of regulation and order in the state achieved in public relations. The subjects of tax administration are distinguished and their legal status is analyzed. Among them there are: bodies responsible for implementation of the tax policy; bodies directly collecting taxes and fees, as well as those who control their payment; bodies (persons) with specific powers in the tax area. The main task of the tax administration is to create an effective tax system, as well as to ensure an adequate level of taxpayer performance. The peculiarities of tax control as a control element of taxation process are established. To clarify the essence of tax control its object and subject, the composition of subjects, goals and objectives, as well as content are determined during the study The directions of perfection of the tax administration system in the conditions of transformation processes are determined. The main objective of modernizing the tax system is not only to create optimal conditions for the process of tax administration and increase the efficiency of tax authorities, but also – the formation of a fundamentally new type of relationship with taxpayers.