управління оподаткуванням

Taxation as a component of the system of higher hierarchical management level is characterized. The place and role of taxation in the system of macroeconomic stimulation of innovation and investment activities are determined. Expediency and necessity of transition to managing taxation with the due account of the metrologically estimated inter-industry links are grounded.

The history of formation and development of tax administration is studied. The stages of genesis of tax administration are identified and described. The historically caused major trends in tax administration which are based on knowledge of the nature of causality are formulated.