Institutional mechanisms and organizational structures of fiscal agency: foreign experience Cover Image

Інституційний механізм та організаційна структура фіскального відомства: зарубіжний досвід
Institutional mechanisms and organizational structures of fiscal agency: foreign experience

Author(s): Maryna Stadnyk
Subject(s): Public Administration, Public Finances, Fiscal Politics / Budgeting, Socio-Economic Research
Published by: Університет Григорія Сковороди в Переяславі
Keywords: fiscal agency; Ministry of Finance; institutional mechanism; organizational structure/model; tax administration

Summary/Abstract: The subject of this article is the fiscal agencies around the world, especially its institutional mechanism and organizational structure.The aim of the research is to study the foreign experience of the fiscal agencies operating and identify the main priority tendencieswhich can be used in Ukraine.To achieve this aim were used methods such as logic synthesis – for identify the main types of institutional mechanisms andorganizational structure of fiscal agencies in public administration system, based on the researches of International economicorganizations, and abstract logical method – for forming conclusions.The article presents the basic functional types of institutional mechanisms and organizational structure of fiscal agencies in theworld and the extent of accountability for the national Ministry of Finance.Application of research results is possible in the further researches and to improve the tax administration in Ukraine.The study was concluding that a well-defined institutional mechanism and organizational structure of fiscal agencies make the taxadministration more efficient and transparent.

  • Issue Year: 1/2014
  • Issue No: 23
  • Page Range: 257-261
  • Page Count: 5
  • Language: Ukrainian