Forecasting and analytical work of the tax authorities and evaluation of its effectiveness

Economic Annals-XXI: Volume 131, Issue 7-8(1), Pages: 68-71

Citation information:
Proskura, K. (2013). Forecasting and analytical work of the tax authorities and evaluation of its effectiveness. Economic Annals-XXI, 7-8(1), 68-71. https://ea21journal.world/index.php/ea-v131-18/

Kateryna Proskura
PhD (Economics),
Kyiv Economic Institute of Management, Ukraine
proskura_kp@ukr.net

Forecasting and analytical work of the tax authorities and evaluation of its effectiveness

Abstract. The effectiveness of the tax system, which is part of the complex of economic governance, is largely determined by the organization and the level of information and analysis work of the tax authorities. They serve as a sort of think tanks engaged in a comprehensive and integrated analysis of the economic situation in the country, regions; assess the tax base and the determination of its reserves to ensure the sustainable income to the state and local budgets. Leading role in the analytical work of the State Tax Service (STS) belongs to analysis (comprehensive (general) and selective (partial) and assessment of factors of external and internal environment of the STS of Ukraine which determine the basic conditions of their functioning.

Comprehensive analysis involves the study of the full range of reasons and conditions that affect or may affect a particular object or phenomenon, as well as methods and effective ways to influence it. Selective analysis is the study of certain problems of tax legislation control compliance and the activities of the STS of Ukraine. Forecasting the revenue is an important tool for ensuring stable and rhythmic revenues to budgets of all levels and guaranteeing in-time funding. This work, carried out with the usage of modern mathematical economic models, can be attributed to the internal processes of the tax service, the level of performance of which directly affects the most important indicator of the service – the budget.

Analytical work is not an end in itself in the organs of the State Tax Service of Ukraine, it is subject to major and ambitious task– management decisions to ensure organizational integrity and stability of the tax administration, improvement its direct functions implementation in the field of taxation.

Keywords: Tax System; Tax Administration; Forecasting and Analytical Work of the Tax Service; Tax Control; Tax Debt

JEL Classification: H21; H29

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Received 04.06.2013