Shovkoplias T. Modernization of tools for administration of corporate income tax in Ukraine

In the dissertation the theoretical and methodological foundations of administering the corporate income tax and improving its instruments are deepened. The essential characteristics of administration of the corporate income tax are revealed. Institutional and legal principles of state financial control over payment of corporate income tax have been characterized. The categorical apparatus of financial science has been systematized within the limits of the investigated problems. In the dissertation the content of the mechanism of administration of the enterprise profit tax is revealed. The mechanism of administration of the enterprise profit tax is a combination of methods, levers and instruments of ensuring the conditions of calculation and payment of corporate income tax (legal, organizational, economic, social). The role of the corporate income tax in the formation of the state budget revenues is characterized. The domestic practice of technologies of administration of the corporate income tax has been investigated. The effectiveness of the audit work on paying corporate income tax was evaluated. The tasks of improving the administration of corporate income tax have been determined: harmonization of tax, civil and commercial law; creation of a risk-oriented system for monitoring taxpayers' activities; rationalization of powers of control bodies; improving the effectiveness of control measures.