ОГРЕНИЧ Ю. О., ХАПРОВА Д. В. ТЕОРЕТИЧНІ ЗАСАДИ РОЗВИТКУ ТА ЗДІЙСНЕННЯ ПОДАТКОВОГО АДМІНІСТРУВАННЯ В УКРАЇНІ В ПЕРІОД COVID-19

Abstract

Ensuring effective tax administration allows businesses to create favorable conditions for increasing profits, savings and further development of enterprises. A government must co-ordinate certain events that will help business in difficult times and will allow to fill up a budget tax receivabless here. The purpose of the article is to define the features of functioning of administration of taxes in Ukraine, to educe their progress trends and analyse problems that arise up as a result of becoming of the modern tax system of administration. Research methodology. The scientific methods of logical generalization, structural analysis, methods of synthesis and comparison, are used in the article. Findings. Tax administration must be comfortable and clear for the subjects of menage for providing of efficiency of tax politics in a country. Thus administrative organs must create a favourable economic environment for stabilizing and stimulation of development of business. The pandemic brought a number of problems to the tax administration, which contributed to changes in operating conditions and led to new challenges for the government. Since the beginning of the pandemic, the government has been active in reducing tax controls and providing businesses with certain preferential terms to continue their normal operations, but the constant change in the legal framework has put businesses in a state of uncertainty. The conditions of activity of enterprises and authorities in the pandemic brought significant changes in their internal functioning and the basis for reforming the new tax system was the digitalization of tax services. The effectiveness of the government's actions and their consequences should also be investigated at the end of the quarantine conditions and all the imperfections of the established system of administration should be identified. Practical value. Results can be drawn on at forming of strategy of administration of taxes by tax establishments and for the study of modern features of the tax system of Ukraine.