Stadnyk M. Corporate income tax administration: national realities and international perspectives

In thesis theoretical foundations and practical recommendations regarding the main potential development directions of corporate income tax administration in Ukraine were deepened. Author has generalized and systematized categorical apparatus of financial science within the studied issues. Majority and functional relationships between key determinants under investigation are established, exemplified as fiscal administration; tax administration; administration of taxes; voluntary and coercive tax collection. It is noted that taxes, apart from fulfilling their direct fiscal purpose, also perform distinctive from fiscal effects, in particular regulatory function. It is argued that the most significant balance between fiscal and regulatory functions is demonstrated by the corporate income tax related to the defining formation approaches of the taxation object and the tax incentives application. The main fundamentally essential characteristics of profit have been identified, based on the study of the general concepts of the background of profit. They could be presented by factors, that determining background; sources of formation; patterns of inequality and profit owners. Theoretical approaches to defining the basic and normative structure of corporate income tax within the framework of the optimal tax system identification, were studied.