SYSTEM OF ADMINISTRATION TAXES IN UKRAINE
Abramova Alla, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubinskyi Str., Chernivtsi, Ukraine).
Grapko Natalia, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubinskyi Str., Chernivtsi, Ukraine).
Zhavoronok Artur, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubinskyi Str., Chernivtsi, Ukraine).
In the article deals with economic content, elements and importance of tax administration in the formation of the consolidated budget of the state, because the need to generalize theoretical and methodological aspects of domestic tax administration and formulation of practical recommendations that will contribute to its improvement is the key to being an effective tax system of the state in general. The components and entities of the national tax administration, defined the significance of revenues during the development of a market economy. Analyzed the performance of revenues of the consolidated budget of Ukraine, considered the composition of income sections of the budget classification, made a detailed analysis of tax revenues to the consolidated budget for 2013 - 2015 years, which showed that budget revenues play an important role in socio-economic development of society. Centralization of significant state financial resources in the budgets of different levels enables a single financial policy, to ensure the redistribution of funds to priority sectors, to meet at a similar level of necessary social services, regardless of the territory in which its institutions are functioning. These problems of domestic tax administration areas of improvement.
administration, tax, tax administration, budget, budget classification, consolidated budget tax revenues