GURZHIY Taras,
Doctor of Law, Professor, Head of Department of administrative, financial and information law,
Kyiv National University of Trade and Economics
KOVALENKO Zhanna,
assistant consultant of the Kyiv city CouncilDeputy
LEGAL BASIS OF TAX ADMINISTRATION IN UKRAINE
Statement of the problem. The combination of stagnation and unbalanced galloping inflation in Ukraine in 2014-2015has led to the development of stagflation in the state. World experience shows that the only way to overcome it is the improvement of financial regulation measures.In the context of this facttaxes play an important role. Therefore, increasing the effectiveness of the legal regulation mechanism of tax administration deserves special attention.
Analysis of recent researches and publications. Analysisof recent researchesindicates that the selected topic is thecentralfocus of a wide range of representatives, both economic and legal Sciences. However, the relevance of the study causedby the lack ofa comprehensive study of legal principles of tax administration in Ukraine.
The purpose of this article is to develop a scientifically based conception of improvement of legal regulation of tax administration in Ukraine.
Materials and methods. The methodological base of research is a combination of general scientific and special methods,the use of which is the subject to a systematic approach.
Results. There was solvedthe current state and revealed the topical issues of legal regulation of tax administration in Ukraine. Its relationship with foreign experience is determined. The ways to enhance the effectiveness of the legal regulation mechanism of tax administration are offered. A set of measures aimed at improving the legal regulation of tax administration in Ukraine is developed.
Conclusion. The issue is complex; it can not be solved through the use of«point» events.The solution of the mentioned problems is possible only through the integral approach,based on a clear development strategy,which would be reinforced by an effective mechanism for implementation and monitoring and control system.
Keywords: taxes, tax system, tax administration, legal regulation, mechanism of legal tax regulation.
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