Economic efficiency of tax control in Ukraine

The paper deals with the conceptual framework and investigates the basic characteristics of the economic efficiency of tax control. Identified and analyzed the problem of evaluating the economic efficiency of tax control. The author provides a scheme of the evaluation of economic efficiency of tax control, which, among other things, includes a mechanism of evaluation. Developed and tested the system of indicators evaluating the economic efficiency of tax control. Based on the national legislation and international experience in the field of tax control, reference values of the developed indicators are defined. The paper's basic problems and priorities are associated with increasing economic efficiency of tax control in Ukraine. Thus, in the theoretical and applied research, the author uses the following methods: systematic and dialectical method; logic synthesis, system analysis, comparison and synthesis method; economic-mathematical modeling; graphics method; correlation and regression analysis; and strategic analysis. The paper's information base comprises the relevant laws and regulations of the Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine, Decrees of the President of Ukraine, regulations on taxation and tax regulations of the State Fiscal Service of Ukraine, operational information and data of annual reports of the Main Directorate of the State Fiscal Service in Lviv region, official materials of the State Statistics Committee of Ukraine; publications of international financial and fiscal institutions; works by leading domestic and foreign researchers on a wide range of socio-economic and financial problems; and the author's analytical calculations made in the course of the study.