IMPROVING TAX CONTROL IN THE CONTEXT OF BUDGET DECENTRALIZATION

At the present stage in the context of the reforms in the tax administration system, the issues of tax control management and improvement of registration procedures are relevant. Tax revenues account for the largest share of other methods of centralizing budget resources. Therefore, increasing tax revenues is especially relevant for financing budgets, including local ones. The purpose of the paper is to study controversial issues of tax control in the field of taxpayer accounting in order to find opportunities to increase tax revenues, primarily by making it impossible to carry out unregistered economic activity. The object of the study is the process of taxpayer accounting. The main tasks are: 1) to emphasize the importance of accounting and registration procedures in ensuring sustainable budgetary revenues; 2) to determine the specific features of accounting for different categories of taxpayers and outline the basic requirements for its organization in the tax authorities; 3) to track the dynamics of the number of taxpayers; 4) to propose directions for the improvement of the accounting and registration work of the State Tax Service authorities. In the course of the study, the following methods were used: abstract-logical, analysis and synthesis, benchmarking and structural-functional analysis, statistical-economic and graphic methods. It is substantiated that it is essential to working through the procedures of taxpayer accounting in order to ensure effective control over the correctness of calculation completeness and timeliness of making tax payments. The mechanism of taxation of different categories of entities on a one contact principle and on general grounds is considered. The emphasis is placed on the lack of coherence of actions of the state registration and tax authorities at the stage of registration of the entities, insufficient scope of authority of the controlling bodies and the lack of a single complete database on taxpayers. The dynamics of the number of different taxpayer categories is highlighted, the necessity to improve the method of their accounting is explained; and the income from unregistered economic activity in Ukraine is calculated with the method of ‘population expenditures – retail trade’. Ways to improve tax control in order to ensure the completeness and timeliness of taxes and fees are proposed. The prospects for further research are related to the investigation into controversial issues of tax policy and activities of tax authorities, as well as the improvement of tax control for the effective use of its fiscal regulatory capacity.