Year: 2024
Type: article
Abstract: Purpose. The aim of the article is to substantiate the optimal approach to assessing the effectiveness of the functioning of tax authorities and formulating proposals for improving their activities in Ukraine. Methodology of research. The following general scientific and special methods were used in the research process: description, comparison, analysis, synthesis (in the process of substantiating the optimal approach to assessing the effectiveness of tax authorities), description, abstract and logical, induction and deduction (when characterizing the tool for assessing the efficiency of tax authorities – TADAT), abstraction, systematization and argumentation (when formulating proposals for improving the activities of tax authorities in Ukraine). Findings. It has been established that in global fiscal practice, approaches to assessing the efficiency of tax authorities are developed both by individual scientists and at the level of international organizations. These approaches vary according to the purpose of their construction, criteria and indicators. It is substantiated that the most comprehensive, and one that corresponds to the current state of development, approach to assessing the efficiency of tax authorities is the tool – TADAT (Tax Administration Diagnostic Assessment Tool). To date, TADAT has completed a total of 118 assessments of tax authorities worldwide, including in Ukraine, and many tax authorities have already included it in their KPIs. Based on the identified weaknesses in the functioning of the tax authorities of Ukraine, proposals for improving their activities were formed with the help of the TADAT tool. Originality. Directions for improving the activity of tax authorities in Ukraine were formed based on the assessment of their functioning using the TADAT tool. Practical value. The results of the presented research can be used in the process of enhancing the activities of the State Tax Service of Ukraine. Key words: tax authorities, tax administration, taxes, taxpayers, key performance indicators, tax legislation.
Source: INNOVATIVE ECONOMY
Authors: Volodymyr Valihura, Tetiana Valihura
Institution: West Ukrainian National University
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408398790