CНARACTERISTICS OF TНE INFORMATION AND ANALYTICAL ACTIVITIES OF TНE BODIES OF TНE STATE TAХ SERVICE OF UKRAINE IN TНE CONTEХT OF IMPLEMENTING TНEIR CONTROL FUNCTION

Author
, lawyer, certified auditor, graduate student of the Department of Financial Law, Ukraine, Kharkiv

In heading

 Law;

Signed print

 27.11.2025

Issues number

 2025 - № 4 (63)

Page

 63-78

Type of articles

 Scientific article

Code UDK

 347.73: 336.2: 336.225

ISSN print

 2411-5584

Abstract

 The article considers the problem of characterizing and classifying the information and analytical activities of tax authorities. This problem is relevant in the world of inadequate legal regulation of this issue and powers at the level of the Tax Code of Ukraine. The author draws attention to the fact that the introduction of modern methods and approaches to control over the activities, characteristics and classification of taxpayers is an obvious step to ensure the effective work of tax authorities, but from the taxpayers' side it is not a transparent, clear and defined mechanism. It is noted that in the context of European integration processes and the need to adapt to international standards, it is important for Ukraine to review its approaches to management at all levels, from national to local, in order to ensure compliance with such principles of tax legislation as legality, good governance, stability, equality, etc. This necessitates the need for clear legal regulation of the information and analytical activities of tax authorities, the use of collected information and its use as the basis for government management decisions.

Keywords

 tax administration, tax authorities, risk-based approach, good governance, tax reform, European integration, principles, governance, tax disputes, criteria for assessing taxpayer risk, tax risks

Reviewer

External reviewer

Article in PDF

 Visnik Ekonom teor_4_2025_63-78

Bibliography

 Pavlunenko, К. L. (2025). Кharakterystyka informatsiino-analitychnoi diialnosti orhaniv Derzhavnoi podatkovoi sluzhby Ukrainy v konteksti realizatsii yikh kontrolnoi funktsii [Characteristics of the information and analytical activities of the bodies of the State Тaх Service of Ukraine in the conteхt of implementing their control function]. Ekonomiсhna teoriia ta pravo - Eсonomiс Theory and Law, 4(63), 63-78. DOI: https://doi.org/10.31359/2411-5584-2025-63-4-63 [in Ukrainian].

Code DOI

 https://doi.org/1%D0%9E.31359/2411-5584-2%D0%9E25-63-4-63

This post is also available in: Ukrainian

18.06.2026