Please use this identifier to cite or link to this item: http://ir.nusta.edu.ua/jspui/handle/doc/1026
Title: Функціонально-організаційна побудова фіскальних органів України
Other Titles: Functional and organizational structure of fiscal Ukraine
Authors: Олійник О.Д.
Oliinyk О.D.
Keywords: Структура,
система,
функціональна побудова,
організаційна структура,
фіскальні органи
structure,
system,
functional building,
organizational structure,
fiscal authorities
Issue Date: 2015
Publisher: Фінансове право
Citation: Олійник О.Д. Функціонально-організаційна побудова фіскальних органів України / О.Д. Олійник // Фінансове право. – 2015. – №2. – С.67–71.
Abstract: У статті проаналізовано особливості функціональної та організаційної побудови Державної фіскальної служби України. Наведено практичні проблеми структурної організації фіскальних органів та сформульовано обґрунтовані висновки щодо покращення роботи останніх. Practical implementation of the tasks and functions of the fiscal system is made of specially designed units. The head of the system of agencies and departments of the State Fiscal Service of Ukraine, which implements state tax policy, state policy in the sphere of public customs, public policy from the administration of a single fee for obligatory state social insurance, public policy in the fight against crimes in the application of tax customs legislation and legislation on the payment of a single fee. Practical implementation of the tasks and functions of the fiscal system is made of specially designed units. The head of the system of agencies and departments of the State Fiscal Service of Ukraine, which implements state tax policy, state policy in the sphere of public customs, public policy from the administration of a single fee for obligatory state social insurance, public policy in the fight against crimes in the application of tax customs legislation and legislation on the payment of a single fee. To date, fiscal service organizes its business along functional lines. This organizational structure is considered a classic (traditional), because it is used by many countries and is the most optimal. Functional structure allows the head unit to facilitate their work and load redistribution by sectoral responsibilities to deputies. The article analyzes the characteristics of functional and organizational structure of the State Fiscal Service of Ukraine. The practical problems of fiscal structural organization founded and formulated conclusions on the improvement of the latter.
URI: http://ir.nusta.edu.ua/jspui/handle/doc/1026
Appears in Collections:Наукові статті

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