Efficiency of Tax Debt Public Management Methods in Ukraine
Efficiency of Tax Debt Public Management Methods in Ukraine
Author(s): Olga YurievaSubject(s): National Economy, Business Economy / Management, Public Administration, Methodology and research technology, Fiscal Politics / Budgeting
Published by: Editura Tehnopress
Keywords: tax debt; tax debt public management; tax debt management methods; tax claim; tax collateral; deferred payment of tax debt; administrative arrest of property;
Summary/Abstract: The article presents the results of tax debt public management methods research on the basis of experience of Ukraine State Fiscal Service work. It was found out that during the analyzed period the most efficient methods of tax debt management are such methods as sending a tax claim, deferred payment (delay of payment) of taxes and dues, and collecting money from debtors’ accounts. According to the results of tax debt public management methods analysis, recommendations were given on increasing their application efficiency with the aim of stabilization of the budgetary and taxation system in the state.
Journal: Journal of Public Administration, Finance and Law
- Issue Year: 2016
- Issue No: 10
- Page Range: 203-211
- Page Count: 9
- Language: English