УДК: 336.225

DOI: https://doi.org/10.36887/2415-8453-2022-1-13

Natalia Lagodiienko
Doctor of Economics, Associate Professor, Associate Professor of the Department of Accounting and Auditing, Mykolaiv National Agrarian University
Larysa Skliar
Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Digital Technologies of Financial Operations, Odessa National Academy of Food Technologies
Kateryna Stasiukova
Candidate of Economic Sciences, Associate Professor, Associate Professor of Digital Technologies of Financial Operations, Odessa National Academy of Food Technologies

JEL classification: L14


The aim of the article is to analyze the development of the tax administrators` system in Ukraine in the current conditions of Ukrainian financial system development. The administration of taxes and fees is a dynamic process. The quality of its implementation characterizes the activity of the tax administrators` system with the use of certain tools for the implementation of state tax policy for customs and tax control. In addition, it is a special type of tax activity, a constant and necessary component, the organization of which is due primarily to the needs of public fiscal policy. The analysis of organizational bases of activity of tax payments administrators` system is carried out. It is noted that the functions assigned to public authorities for the administration of tax payments in Ukraine are largely in line with international practice of tax administration. In the activities of the fiscal service, control aimed at ensuring compliance with the requirements of current tax legislation by all participants in tax relations, identifying the facts of its violations and ensuring their elimination is of particular importance. The work of tax authorities to conduct control significantly affects the conditions of doing business in Ukraine. In the first place it is necessary to put the legitimacy of the actions of controllers and the legitimacy of the goals they plan to achieve. Any law aimed at improving the work of tax authorities with taxpayers will be leveled in case of violation of the law by the tax administrator in the performance of control functions. Taxpayers, regardless of their field of activity, should be aware that honest payment of taxes guarantees the protection of their rights and protects them from illegal claims or actions of tax authorities. It is determined that to implement the strategic direction – effective administration of taxes, fees, and customs duties, it is necessary to define the main goals, in particular – simplification of tax and fee administration, expanding the tax base by limiting tax avoidance, improving, and centralizing tax and fee administration procedures.

Keywords: tax service, tax administration, tax payments, tax administrators, tax system, tax work.


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The article was received 25.12.2021