Tymchenko O. Tax debt in Ukraine: minimization of risks and efficiency of management

The dissertation is devoted to the substantiation of the theoretical and methodological foundations of tax debt management, working out the practical recommendations for increasing its efficiency with the aim of minimizing the tax debt in Ukraine. Applying the scientific instruments of economic theory and financial science the author substantiates the new scientific approaches to revealing the essence of the tax debt, determines the interrelation between the cause and effect that stipulate the origin of this phenomenon and its dialectical development. The quantitative evaluation of the tax debt situation in Ukraine is made. The sources of tax debt risks are systematized on the basis of determination of the necessary and sufficient conditions, the evaluation of tax consumption tax income and tax property risks is carried out. The expediency of forecasting the tax debt on the basis of absolute and relative evaluation of tax risks is substantiated. The author substantiates the proposals concerning the structural changes in the tax system in Ukraine and the improvement of the tax control and management technology of tax debt.