Dolgiy O. Mechanism of state administration of tax service of Ukraine in the conditions of risks

Object of research - activity of bodies of a state tax service (STS) of Ukraine which is carried out in conditions of risks. The purpose of research - development and substantiation of theoretical rules, methodical approaches, scientific and practical recommendations for activization of a role of the state in management STS in conditions of risks on the basis of formation of strategy of organizational, legal and information maintenance of its activity, introduction of the mechanism of the state control in process of reduction of tax risks. Methods of research - system approach, historical both legal, system and structural, comparative, logic and semantic, sociological, statistical. The practical significance of the received results is, that the conclusions, offered in the thesis, rule and recommendations having applied character, are used at preparation of a line legislative acts. The scientific novelty of the received results is, that for the first time typology of risks in activity STS on guarantee of fulfillment of the tax obligations by the taxpayers is developed; the methodology of state strategy on reduction of tax risks is formulated; the organizational circuit of state territorial-district object-oriented control of activity of the taxpayers - subjects of enterprise and other economic activity theoretically is justified; the algorithm of economic management of information potential of state tax system and circuit of its introduction is offered. The conceptual approaches to determination and estimation of professional risks in activity on struggle with tax evasion and washing up of the received incomes by criminal way; the methodological approach on realization STS of control and verifying work during counteraction to washing up of the incomes are advanced. Directions of modernization of activity STS on reduction of the tax debt; a complex of ensuring measures on process of management of bodies STS of Ukraine in conditions of professional risk of the workers; the methodical rules according to illegal actions, caused to the employees STS have received the further development.