TY - JOUR AU - Laba, Myroslav PY - 2014/11/15 Y2 - 2024/03/29 TI - Information constituent of a fiscal aspect of tax administration: Ukraine and international experience JF - Skhid JA - Skhid VL - 0 IS - 5(131) SE - Economy DO - 10.21847/1728-9343.2014.5(131).29873 UR - https://skhid.kubg.edu.ua/article/view/29873 SP - AB - <p>The paper reviews some publications of domestic researchers, covering the application of information technologies in tax administration. It is concluded that most directions of tax administration in Ukraine, which were stipulated in the national Tax Code and are used in foreign countries with well-established taxation systems, were in a number of ways implemented over 2010-2013. The above specifically concerns public awareness efforts and services delivered to payers, exchange of tax information etc. It is however mentioned that information about a tax payer in our country is actualized in the tax information system only when he or she has begun to carry on business as an economic entity and submit tax accounts. In this context the experience of Germany is analyzed, where information about an economic entity is analytically processed yet on the stage of its registration as a tax payer. Some other aspects of the use of information technologies in administration of tax payments abroad are also covered and it is pointed out that learning the experience reviewed and assessment of the potentiality of its adaptation in the national taxation system would allow to save the budget of Ukraine from losses of revenues due to unfair conduct of potential tax payers and promote more efficient tax administration.</p> ER -