{"id":9673,"date":"2021-12-06T09:16:07","date_gmt":"2021-12-06T07:16:07","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=9673"},"modified":"2022-01-19T12:14:09","modified_gmt":"2022-01-19T10:14:09","slug":"napryamky-pidvyshhennya-rezultatyvnosti-podatkovoyi-systemy-na-zasadah-optymizacziyi","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=9673","title":{"rendered":"\u041d\u0430\u043f\u0440\u044f\u043c\u043a\u0438 \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u043d\u0430 \u0437\u0430\u0441\u0430\u0434\u0430\u0445 \u043e\u043f\u0442\u0438\u043c\u0456\u0437\u0430\u0446\u0456\u0457"},"content":{"rendered":"

<\/p>\n

\u041d\u0410\u041f\u0420\u042f\u041c\u0418 \u041f\u0406\u0414\u0412\u0418\u0429\u0415\u041d\u041d\u042f \u0420\u0415\u0417\u0423\u041b\u042c\u0422\u0410\u0422\u0418\u0412\u041d\u041e\u0421\u0422\u0406 \u041f\u041e\u0414\u0410\u0422\u041a\u041e\u0412\u041e\u0407 \u0421\u0418\u0421\u0422\u0415\u041c\u0418 \u041d\u0410 \u0417\u0410\u0421\u0410\u0414\u0410\u0425 \u041e\u041f\u0422\u0418\u041c\u0406\u0417\u0410\u0426\u0406\u0407<\/p>\n

DIRECTIONS FOR IMPROVING EFFICIENCY OF THE TAX SYSTEM ON THE BASIS OF OPTIMIZATION<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 37-40. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>6, \u0422\u043e\u043c 1, 202<\/strong>1 (<\/strong>300)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong><\/p>\n

\u041e\u043b\u0435\u0439\u043d\u0456\u043a\u043e\u0432\u0430 \u041b. \u0413.
\nORCID\u00a0ID:\u00a00000-0001-8204-4434
\n\u0435-mail:\u00a0oleynikova.mila@ukr.net<\/a>
\n\u0414\u041d\u041d\u0423 \u00ab\u0410\u043a\u0430\u0434\u0435\u043c\u0456\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f\u00bb<\/p>\n

LYUDMILA \u041ele\u0456nikova
\nAcademy of Financial Management, Kyiv<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2021-300-6-6<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 17.10.2021
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 07.12.2021<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

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\n\u00a0 \u00a0 \u00a0\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438\u0432\u043d\u0456\u0441\u0442\u044c, \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u0430\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0443\u0432\u0430\u043d\u043d\u044f,\u00a0 \u043e\u043f\u0442\u0438\u043c\u0456\u0437\u0430\u0446\u0456\u044f, \u043f\u043e\u0434\u0430\u0442\u043a\u0438, \u0437\u0431\u043e\u0440\u0438, \u0442\u0456\u043d\u044c\u043e\u0432\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430, \u0444\u0443\u043d\u043a\u0446\u0456\u0457, \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0456\u0441\u0442\u044c, \u043c\u043e\u0431\u0456\u043b\u0456\u0437\u0430\u0446\u0456\u044f.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0The effectiveness of tax administration is investigated in countries such as the Netherlands, Sweden, Norway, Estonia, Switzerland, Germany, Denmark, New Zealand and the United States, Ukraine. The principles of efficiency of the tax system that are entrusted to it are characterized. In order to assess the effectiveness of the tax system in a particular economic model it is proposed to use indirect macroeconomic indicators, as well as important indicators of the efficacy of the tax system, namely internal characteristics, which are markers of the potential for the implementation of tax functions.
\nAn important indirect indicator of the effectiveness of the operations with the mobilization of payments and collection and the computerization of operations with the support, as well as the activity of the robot of the country, is also active in the entry into the Plan of the BEPS. Their implementation of the procedure for the development of the efficiency of tax administration by the gentry of changing the number of pardons when the declarations are folded, in a short hour at the last time the economy of the costs of the working hour and evil.
\n\u00a0 \u00a0 \u00a0Keywords:<\/strong> effectiveness, tax administration, optimization, taxes, fees, shadow economy, functions, efficiency, mobilization.<\/p>\n

References<\/strong><\/p>\n

    \n
  1. Oleinikova L. H. Perevahy zaprovadzhennia ekonomichnykh mekhanizmiv v podatkovii systemi Ukrainy \/ L. H. Oleinikova \/\/ Ekonomichni vyklyky suchasnosti: shliakhy rozviazannia ta novitni perspektyvy : mater. Vseukr. teor.-prakt. konf. (9\u201310 hrud. 2011 r.). \u2013 D. : Perspektyva, 2011. \u2013 S. 111.<\/li>\n
  2. Silvani K. Razrabotka strategii v oblasti reformy nalogovoj sluzhby: opyt i rukovodstvo \/ K. Silvani, K. Baer \/\/ Rabochij doklad MVF. \u2013 1997. \u2013 88 s.<\/li>\n
  3. Oleinikova L. H. Obgruntuvannia neobkhidnosti pryiniattia Zakonu Ukrainy \u201cPro lehalizatsiiu yurydychnymy ta fizychnymy osobamy dokhodiv ta maina\u201d \/ L. H. Oleinikova \/\/ Svitova orhanizatsiia torhivli: problemy ta perspektyvy vstupu : monohrafiia \/ za red. A. V. Cherep. \u2013 Zaporizhzhia : Zaporizkyi natsionalnyi universytet, 2012. \u2013 S. 226.<\/li>\n
  4. Ofitsiinyi portal Minekonomrozvytku Ukrainy [Elektronnyi resurs]. \u2013 Rezhym dostupu: http:\/\/ua.interfax.com.ua\/news\/ general\/283877.html<\/li>\n
  5. Natsionalni rakhunky [Elektronnyi resurs] : ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy. \u2013 Rezhym dostupu : sait http:\/\/www.ukrstat. gov.ua.<\/li>\n
  6. The SingleIncome Tax. Final report of the 2020 Tax Commission. Published May 2012. P. 50.<\/li>\n
  7. Andr\u00e9s E. Baz\u00f3. Tax incentives offered by developing countries: attracting foreign investment or creating disaster.<\/li>\n
  8. Christensen J. Welcome to a World Without Rules, Key note speech given at Skettereviorenes Forening, conference on Tax Havens \u2013 Corporate Paradises and Community Hell, Elverum, Norway, September; 2008.<\/li>\n
  9. Christensen J., Kapoor S. Tax Avoidance, Tax Competition and Globalisation: making tax justice a focus for global activism, paper given at Tax and Development Conference, Helsinki, Finland, 18-20 November 2004.<\/li>\n
  10. Garretsen H. and Peeters J. (2006). Capital Mobility, Agglomeration and Corporate Tax Rates: Is the race to the bottom for real? De Nederlansche Bank Working. Paper No. 11, September.<\/li>\n
  11. Federalnyi departament finansiv Shveitsarii, Steuerwettbewerb (Podatkova konkurentsiia). URL : www.efd.admin.ch<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[57],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/9673"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9673"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/9673\/revisions"}],"predecessor-version":[{"id":10455,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/9673\/revisions\/10455"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}