Foreign experience in organization of tax administration

Economic Annals-XXI: Volume 121, Issue 7-8, Pages: 30-33

Citation information:
Proskura, K. P. (2012). Foreign experience in organization of tax administration. Economic Annals-XXI, 7-8, 30-33. https://ea21journal.world/index.php/ea-v121-09/

K. P. Proskura

Foreign experience in organization of tax administration

Abstract. The article investigates an experience of the developed countries, in particular the USA and Canada, in organization of tax administration and achievement of high level of fiscal efficiency of the tax system that is expedient to study and take into account in the process of construction the system of tax administration in Ukraine. The positive examples of organization of tax organs’ activity that can be adapted and realized in home practice are shown.

Keywords: Taxes; Administration of Taxes; Tax Organs; Fiscal Efficiency; Tax Violation; Object of Taxation