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The article discovers the factors affecting the amount of tax revenue at the macroeconomic and microeconomic levels. The general tax burden in Ukraine is determined. The author overviews external and internal factors that affect the system of tax administration. The paper determines macroeconomic factors that impact on the fiscal result of the system of tax administration in Ukraine. The list of national and local taxes is given in the modern tax system of Ukraine. The factors of efficiency of the national tax administration are showed. The author calculates the indicators of the plan of tax revenues to the State Budget of Ukraine for 2003–2013. The paper singles out the problematic aspects of tax administration in Ukraine and suggests the ways to overcome them.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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