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Using The Tools Of Direct And Indirect Taxes In Government Policy

Author

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  • Lytvyn Volodymyr

    (National Academy, of Public Administration Office of the President of Ukraine)

Abstract

Found that the scientific approach to determining the specific objectives in the implementation of the priorities of state policy in the field of taxation, pursued by the state, it implies conformity to the laws of social development. Violation of this essential requirement leads to large losses in the national economy and, ultimately, can lead to destabilization of the economic situation in the country, respectively, and cause deterioration of economic conditions participants of tax relations. Proved that how efficiently carried out tax policy depends on the correctness of tax relations between the subjects of this kind of relationship. An important aspect of the system of tax relations is "legislator", which on the one hand establishes tax laws, on the other - is podatkovozobov'yazanoyu person for these laws. Tax authorities in the person of specialized tax authority responsible for the concrete application of tax laws, that their role is usually limited to the implementation of the fiscal component of tax policy. Tax relations between subjects is based primarily on the legal basis, that is a tax relations. However, besides legal support them there are and methodological support, which should take the leading role of informing, training and consulting taxpayers. Proved that the system of information support workflow processes between government tax and service centers taxpayers must include the implementation of the following measures: modification of existing elements provide information and ensure free communication between client and server Internet portals for the further implementation of e-service "line stage "; formulation and implementation of universal computerized database of answers to the question of economic entities and citizens; centralization of authentication services and coordination of clients with tax authorities using digital signatures for the "paperless" obtain the necessary information.

Suggested Citation

  • Lytvyn Volodymyr, 2015. "Using The Tools Of Direct And Indirect Taxes In Government Policy," Management, Academy of Municipal Administration, vol. 9(3-4), pages 164-172, October.
  • Handle: RePEc:ama:journl:v:9:y:2015:i:3-4:p:164-172
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