The Place of Tax Control in the System of the State Financial Control in Ukraine

• Main Authors: Ivanova Olga Yu., Malyshko Yulia M., Laptiev Viacheslav I.
• Format: Article
• Language: English
• Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2017-06-01
• Series: Bìznes Inform
• Subjects: tax control; State financial control; controlling authority; remuneration
• Online Access: http://www.business-inform.net/export_pdf/business-inform-2017-6_0-pages-201_206.pdf

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.