Planning in the Tax Administration System

Abstract

Introduction. The article considers the state of planning in the system of tax administration at the macro level, substantiation of the need for its improvement. Tax planning is an integral part of the tax and budget process in developed countries, on the basis of which the necessary political, financial and socio-economic decisions are made. The relevance of the chosen research topic is determined by the fact that for effective administration a mandatory component is planning, which is currently absent in the administration system. The presence or absence of current tax planning in Ukraine may be the subject of discussion, as there are tax plans at the macro level. The author's position is that the existing tax plans are formed “from what has been achieved”, so, the actual amount of tax revenues last year is adjusted and defined as a tax plan. The taxpayer is often unable to conduct its business effectively and curtail it or relocate its assets to another country, where the interaction with the state tax authorities is more predictable and, accordingly, stable. All this has an extremely negative impact on the general socio-economic situation in the country. The article substantiates that without planning tax revenues on a modern methodological basis and in a strategic perspective, the state tax service is objectively unable to determine its goals and activities, to be effective. Planning is exactly the type of management activity that determines the future of the state tax service, sources and amount of tax fees, the size of the revenue of the state budget, ways and means of achieving goals in the field of tax administration. Therefore, tax planning will also ensure the preventive nature of the tax administration system, because the problems will be clear to all participants in the planning process at the planning stage, which avoids their occurrence in the tax payment process. For implementing the proposals, the article proposes to amend the current regulatory framework, create specialized units in the system of the State Fiscal Service and to form procedures for coordinating taxpayers' plans with tax planning at the macro level. Keywords: taxes, planning, forecasting, strategy, administration.