Uman NUH | today: 09/10/2019

Tax administration in the system of regulatory mechanisms for the entrepreneurship development

Author(s) Bechko P.K., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Vlasyuk S.A., , , Uman National University of Horticulture
Category Economics
year 2019 issue Випуск 94 Частина 2
pages 17-32 index UDK 336.22
DOI 10.31395/2415-8240-2019-94-2-17-32 (Link)
Abstract In the system of state tax management tax forecasting and planning are the most effective. Tax revenues are determined as a result of them. With the entry into force of the Tax Code of Ukraine, scientific investigations are aimed at studying the foundations of the fiscal space of entrepreneurial activity, instruments, mechanisms of tax regulation, tax levers of state regulation, etc. At the same time, the relatively low level of attention to tax administration in the system of regulatory mechanisms for the development of entrepreneurial activity serves as a prerequisite for a more in-depth investigation of this problem. Scientific approaches to the clarification of the essence of tax administration and the formation of rational proposals for its improvement in Ukraine are the theoretical and methodological principles of the research. According to Article 14 of the Tax Code of Ukraine, tax administration is treated as a set of decisions, procedures and actions of controlling bodies which determine the institutional structure of tax and customs relations, organize identification and accounting of objects of taxation and taxpayers, provide service to taxpayers and organize control over the payment of taxes and mandatory fees. The Concept of the Reform of Local Self-Government and Territorial Organization of Government in Ukraine developed by the Cabinet of Ministers of Ukraine and approved by the Verkhovna Rada of Ukraine has a significant influence on the mechanism of territorial tax administration. In accordance with the amendments to the Budget and Tax Code, financial decentralization took place: in recent years local budgets have grown by 165.4 billion UAH (from 68.6 billion in 2014 to 234 billion UAH) with insignificant growth of the share of local budgets in the Consolidated Budget of Ukraine. In 2018, its size was 24.3% which is by 0.2 percent more compared to 2005. The measures taken to decentralize territorial tax administration show small amounts of redistribution of tax revenues in favor of local budgets. An important role in the field of tax administration in the system of regulatory mechanisms for the development of entrepreneurial activity has a tax culture which characterizes the level of tax self-consciousness of society. Formation of tax culture should be considered as a process directly related to the formation of the price of public goods, which are taxes, and as an educational process, which involves the formation of the tax literacy of the population by state. Elimination of the above-mentioned problems is one of the prerequisites for the modernization of fiscal authorities in order to improve tax administration in the system of regulatory mechanisms for the development of entrepreneurial activity.
Key words tax administration, decentralization, entrepreneurship, tax culture, tax control
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