tax authorities

Contents of the competence of tax authorities and the problems of its fixing in the legislation

 The article, based on the methodology of a systematic approach, considers the concepts and content of the competence of tax authorities and the problems of their enshrinement in law as factors that have led to a number of problems of tax enforcement. It is noted that law does not define the concept of competence of tax authorities, and the competence of tax authorities is defined in the Regulations on the State Tax Service of Ukraine.

Organizational and legal aspects of collection, analysis and use of information by bodies of the State fiscal service of Ukraine

In the scientific article the separate organizational and legal aspects of information and analytical activity of the bodies of the State fiscal service of Ukraine are examined, normative preconditions of such activity in tax and customs bodies are determined.

Joint operations of State fiscal service of Ukraine and intra-european organization of tax administrations (IOTA)

The article analyze joint operations of State fiscal service of Ukraine (STS of Ukraine) and Intra-European Organisation of Tax Administrations (IOTA). The chief directions of the cooperation for the recent year are characterized, as well as the IOTA contribution to the STS of Ukraine.