Influence of statehood institutions development on the tax control organization

Influence of statehood institutions development on the tax control organization

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Objective: to research the inducements for improving tax control.Methods: historical, logical and statistical methods, deduction and induction methods, scientific abstraction.Results: Basing on the analysis of researches in finance and taxation, the author ground the provision black rose globe that the succession of taxation elements, including tax administration, begins from the Ancient times.The tax administration and control methods have been improved depending on the level of statehood institutions development in each country.

It is highlighted that only after state is formed, the taxes become a necessary and inherent tool of economic relations in the society anf the guarantee of the state stability.Scientific novelty: The author estimates the process of taxation mortise lock conversion door filler plate systems forming, which bear a great similarity in their components (including the system of taxes and fees established by the state), during evolutionary development in different states; the methods and techniques of taxation; tax administration and control.The model is presented, which reveals the inducements and causes of taxation and tax administration improvement in various historical periods.Practical value: The research of rules and inducements of taxation systems changing gives opportunities for elaborating the specific directions of increasing the efficiency of tax control.