Voronkova O. State tax menegement in Ukrain: theory, methodology, practice

The Object - a set of financial and economic relations ensuring implementation of the state management activity at the tax sphere; the Purpose - a scientific reasoning of theoretical and methodological foundations of the state tax management and practical recommendations for its effective development; the Methods - dialectical, generalization and idealization, fusion, scientific abstraction, induction and deduction, systemic-functional, calculation and analyses; the Scientific novelty - scientific grounding of the national tax management dualistic nature as financial and managerial category from a combination of the objective and the subjective features of the taxation and the state administration; the Results - researching developments, conclusions and recommendations can be used by the competent state authorities for preparing amendments to Ukraine tax and budget legislation; implemented in practical activities of the Department of forecasting, analysis, recording and reporting of the State Tax Service of Ukraine, the State Committee of Ukraine for the Regulatory Policy and Entrepreneurship, Economic Research Institute of the Ministry of Economic Development and Trade, as well as in the educational process at the Interregional Management Institute Kyiv Slavonic University and the Interregional financial and legal academy; the sphere - economic.Slavonic University; industry - economic.