Comprehensive assessment of effectiveness of tax administration in Ukraine

Kateryna Petrivna Proskura


The problem of assessing and developing ways to improve the efficiency of tax administration is quite complicated, so it is a matter of debate and comprehensive analysis of scholars and practitioners. At present, in Ukraine there are a number of factors affecting negatively the quality of tax administration. The main ones are: imperfect and unstable tax legislation, the poor financial condition of a significant number of taxpayers, negative attitudes and mistrust of the taxpayer to the tax authorities, tendency to avoid paying taxes and tax evasion.

The paper has carried out a quantitative assessment of the effectiveness of tax administration in Ukraine on the basis of the proposed system of indicators. According to the results of a comprehensive evaluation of the effectiveness of the tax administration the integral indicator of the effectiveness of tax administration is calculated. The results will allow to identify "problem areas", which reduce the overall efficiency of the tax administration in the appropriate time period. According to the results of economic and mathematical modeling there has been developed a dynamic model of the level of efficiency of the tax administration, which is a fourth-degree polynomial regression and reflects the dependence of the change in the overall level of efficiency of the tax administration in each appropriate period by the level of generalized indicators that make up the integral index of the effectiveness of tax administration. 


tax administration; regulatory agencies; registration of taxpayers; tax consulting; tax audit; tax debt; financial sanctions; penalty

Full Text:



Andrushchenko, V. L., Liashenko, Iu. I. (2005). Economic and non-economic aspects of taxation [Ekonomichni ta pozaekonomichni aspekty opodatkuvannia]. Finansy Ukrainy (Finance of Ukraine), 1, 36-44.

Ivanov, Iu. B. (2008). Tax management [Podatkovyi menedzhment]. Kyiv: Knowledge.

Krysovatyi, A. I., Kizyma, A. Ia., & Maslii, V. V. (2011). Planning and forecasting tax revenues [Planuvannia ta prohnozuvannia podatkovykh nadkhodzhen]. Ternopol. : Ternopol National Economic University.

Melnyk, V. M. (2007). Problems of major budget-forming taxes management technology in Ukraine [Problemy tekhnolohii administruvannia osnovnykh biudzhetoutvoriuiuchykh podatkiv v Ukraini] // Scientific Bulletin. Odessa State Economic University. National Association of Young Scientists (Naukovyi visnyk. Odeskyi derzhavnyi ekonomichnyi universytet. Vseukrainska asotsiatsiia molodykh naukovtsiv), 10 (47), 13–25.

Skrypnyk, A. V., Proskura, K. P. (2009). Effect of indirect taxes on the financial position of the company in the conditions of financial crisis [Vplyv nepriamykh podatkiv na finansovyi stan pidpryiemstva v umovakh finansovoi kryzy]. Naukovyi visnyk Natsionalnoho universytetu Derzhavnoi podatkovoi sluzhby Ukrainy (ekonomika, pravo) (Scientific Bulletin of the National University of State Tax Service of Ukraine (economics, law), 1(44), 98–107 (in Ukr).

Sokolovska, A. M. (2010). Basic theory of taxes [Osnovy teorii podatkiv]. Kyiv: Condor.

Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


  • There are currently no refbacks.

Copyright (c)


Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023