文章基本信息

标题：The Place of Tax Control in the System of the State Financial Control in Ukraine
其他标题：Місце податкового контролю в системі державного фінансового контролю України
本地全文：下载
作者：Ivanova Olga Yu ; Malyshko Yulia M ; Laptiev Viacheslav I 等
期刊名称：Bìznes Inform
印刷版ISSN：2222-4459
电子版ISSN：2311-116X
出版年度：2017
期号：6
语种：English
出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The article analyzes the essence of the notion of «the State financial control». The elements inherent in the system of financial control in Ukraine have been allocated. The place of tax control in the system of the State financial control has been determined. It has been substantiated that,through implementation of control measures,the State fiscal authorities are not only enforcing tax laws but also directly attracting financial resources to the State budget. With the use of instrumentarium of factor analysis,the aggregate factors influencing the efficiency of tax control: «productivity of performing the tax control» and «tax administration organization» have been substantiated. The analysis of factor loads has led to the conclusion that the most influential factors for the efficiency of tax control in Ukraine are the costs of maintaining the control authorities and the number of tax consultations conducted.
其他摘要：У статті проаналізовано сутність поняття «державний фінансовий контроль». Виділено елементи,притаманні системі фінансового контролю України. Визначено місце податкового контролю в системі державного фінансового контролю. Обґрунтовано,що завдяки проведенню
关键词：tax control;State financial control;controlling authority;remuneration.
其他关键词：податковий контроль;державний фінансовий контроль;контролюючий орган;оплата праці.