УДК 336.22

DOI: https://doi.org/10.36887/2415-8453-2020-1-6

Ph.D in Economic, senior lecturer of Department of International Economic Relations and Finance in Kharkiv Institute of Trade and Economics of Kyiv National University Of Trade And Economics
Ph.D. (Economic Sciences), Associate Professor, Associate Professor of Department of Accounting and Audit, Kharkiv Petro Vasylenko National Technical University of Agriculture

JEL classification: E63; H20


Introduction. The formation of tax policy on the basis of economic efficiency, stability, transpa-rency and its approximation to international and European standards is impossible without effective tax control. Tax control as a component of the tax system faces the task of overcoming the uneven distribution of the tax burden in the economy, improving the inefficient system of tax benefits, reducing arrears of taxes and fees to the budget to de-shadow the Ukrainian economy and legalize income of legal entities and individuals. The importance of tax control is especially relevant due to the significant dependence of budget revenues at all levels on the tax component.

The purpose of the article is to study the essence and assess the effectiveness of tax control in ensuring the fiscal function of tax revenues.

Results. Systematization of approaches to the essence interpretation of the category “tax control” allowed to identify institutional, targeted and systemic approaches, according to which tax control is an institution of the public sector, part of the tax system, targeted activities to ensure effective financial system and economy of the country as a whole. According to the analysis results of quantitative indicators of tax control (number of inspections and the amount of accrued liabilities to be repaid) it was found that during 2014-2019 the most active from the point of view of tax control is Kyiv, where are the largest number of inspections and the largest amounts accrued monetary liabilities to be repaid.

Conclusion. In view of the general dynamics of tax audits, during 2014-2019 there is a downward trend, while the amounts of accrued monetary liabilities have an upward trend, due to the growing number of tax offenses and increasing cases of tax evasion. Given this, a conceptual model of harmonization of the participants’ interests in tax relations in Ukraine is proposed, aimed at improving the tax control effectiveness.

Keywords: tax system, tax revenues, tax control, tax audits, accrued liabilities.


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The article was received 15.12.2019