Податкові відносини як об’єкт економічного аналізу

Abstract

The investigation is dedicated to the problems of developing the methodology, technique and proposals on improving the tax relations analysis. The definition of the category "tax relations" is offered. The transformation of existing Ukrainian fundamentals of taxation system formation is motivated. The necessity of reorientation of the domestic tax administration priorities is substantiated. The system of activities, directed on providing and improving partner relations between the state (tax service) and taxpayers, and proposals on hidden tax burden decrease are determined. The implementation of the investigation results will provide financial stability for agricultural enterprises and interest harmonization for the taxation process participants.