Vyznachennya roli podatkovoho administruvannya u formuvanni podatkovoyi konkurentospromozhnosti krayiny
Identification the Role of Tax Administration in the Formation of the Tax Competitiveness of the Country
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In order to determine the feasibility of using the quality of tax administration as a tool of international tax competition, it is necessary to research its relationship with indicators of the dynamics of mobile tax bases. Conducted research led to develop a tax administration quality index, which characterizes the attractiveness of the tax system of country from the standpoint of the taxpayer. Calculations performed to determine the connection between the quality of tax administration and the movement of mobile factors of production for Ukraine and group of countries of Central and Eastern Europe allowed to identify the presence of long-term impact of the quality of tax administration on tax competitiveness of country, which proves the relevance of the use of the quality of tax administration as a part of country tax attractiveness.
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