Administration of taxes in the system of factors ensuring the effective implementation of the tax policy of the state

Abstract

The article is devoted to the study of the place and role of the tax administration mechanism in the system of factors ensuring the effective implementation of the state's tax policy. It was found that the tax policy is an important component of the socio-economic policy of each country. Based on the results of the research, it was established that the content of tax policy is revealed through a set of legal, economic and organizational measures of the state, which are implemented in the field of taxation and are aimed at forming a reliable financial basis for the functioning of the state, achieving positive changes in socio-economic development and protecting national interests in the conditions of globalization and integration processes. The basic principles of tax policy formation are substantiated, which recognize the following principles: adequacy of budget support; tax capacity; equal tension; system and internal integrity of taxation; stability of taxation; flexibility (elasticity) of taxation and efficiency of taxation. It is proven that the domestic tax policy is mostly focused on the implementation of the fiscal function of taxes, which reduces its effectiveness in the context of creating prerequisites for economic growth. The main shortcomings of Ukraine's tax policy have been identified, which are manifested in: lack of ranking of goals by their degree of importance and concentration of efforts on achieving the most important of them; unclear definition of the problems facing the country's economy; inefficient structure of the tax system; prevalence of indirect taxes; high level of tax burden and uneven distribution. It was found that the key element of the tax policy is the mechanism of tax administration, which is a set of interrelated management procedures, methods, functions and actions of an applied nature, carried out by tax authorities in a continuous cyclical process of implementing the tax policy of the state in order to ensure the mobilization of taxes and fees to the budgets of different levels. The main elements of tax administration aimed at ensuring the effective implementation of the state's tax policy (tax planning, tax audit, improvement of information systems, raising the level of tax culture, improving the qualifications of tax authorities, improving the quality of service to taxpayers) have been identified.