Expansion of base of taxation as the aim of tax control

Abstract

Introduction. Financial results of the enterprises in Ukraine as a base of taxation are considered in the article. The analysis of their state is carried out. We have defined the problems that usually arise in the process of realization of tax reforms. It has been justified the necessity of strengthening of tax control according to the financial results of activity of enterprises.

Purpose. The aim of the article is to ground the necessity of activation of control measures by the tax organs after unprofitable enterprises and bankrupts, because their activity diminishes the base of taxation, increases the tax burden on effective enterprises and brakes tax reforms.

Results. The financial results of activity of enterprises in Ukraine are analyzed. The connection of procedure of bankruptcy with taxation is considered.