THEORETICAL AND METHODOLOGICAL ASPECTS OF IMPROVING TAX ADMINISTRATION IN UKRAINE

Анотація

The article examines the system of tax administration in Ukraine. In 2022, there was a decrease in economic activity in Ukraine, taxpayers' incomes decreased, and tax revenues to the budget decreased. The purpose of the study is to identify areas for improving tax administration. The information base of the study is the work of domestic and foreign scientists, legal documents. The management of the tax system includes the definition at the legislative level of the list of taxes and the procedure for taxation. State management of the tax system takes place in the following areas: legal (tax legislation); organization of activities of subjects of tax relations and tax control. The tax administration system consists of state bodies that have the right to collect revenues for the budget, and a set of rules and regulations that govern the tax procedure in the country. Tax administration is a method of public administration in the field of taxation. The main areas of tax administration include: accounting for taxpayers, collecting tax information, conducting audits, and providing tax advice. Tax administration depends on the system of public administration, budgetary policy and the approved strategy for the economic development of the country. The effectiveness of tax administration is assessed by the ability to generate budget revenues in the planned volumes. Optimization of tax administration should be systemic and based on digitalization. The main areas for improving tax administration in Ukraine include: unification of tax reporting forms; improvement of instructions for filling out tax reports; improvement of the system of administration of the tax debt of taxpayers; risk-oriented system in control and verification work; creation of an information center to provide taxpayers with advice; automation of tax control.

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