Mel'nyk V. Dominants of taxes and taxation and providing the complete character of their action

An object is the tax system of the state; a research purpose is a ground of fiscal, socio-economic and organizationally-administrative dominants of taxes and taxation, development of practical recommendations on providing of plenitude of their action on the basis of perfection of administration of taxes in Ukraine; methods - analysis and synthesis, retrospective analysis, system functional, calculation-analytical, comparison, expert estimations, logical generalization and extrapolation, graphic and tabular. Theoretical and practical results: certain intercommunication and interdependence of fiscal, socio-economic and organizationally-administrative dominants of taxes and taxation; the system of practical recommendations is developed on perfection of administration of taxes in Ukraine with the purpose of achievement of maximization of effects of taxation. Degree of introduction: the practical value of scientific-theoretical and methodical developments of the conducted research is confirmed their use ofUkraine State tax administration, during realization of project of international certification of professional accountants by Federation of professional accountants and public accountants of Ukraine and in the educational process of the National university of government tax service of Ukraine. Efficiency of introduction: the practical use of research results creates the real cause for providing of reformation of the tax system and perfection of administration of taxes in Ukraine. Sphere, industry of the use: the recommendations developed on results research are intended for the use in industry of taxation and introduction in activity of fiscal organs of the state.