id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-581	Tykhonova, Olena; Sviderskyi, Oleksandr; Yefremova, Iryna	ORGANIZATIONAL ASPECTS OF FISCAL AUTHORITIES IN UKRAINE AND FOREIGN COUNTRIES: COMPARATIVE ANALYSIS	2018	7	.pdf	application/pdf	5415	225	35	In accordance with this legal regulation, the SFS is a central executive body, directed and coordinated by the Cabinet of Ministers of Ukraine via the Minister of Finance, implementing state tax policy, state customs policy, the state policy on administering the single contribution to the compulsory state social insurance (hereinafter referred to as a single contribution), state policy on combating offenses in the application of tax, customs legislation, as well as legislation on payment of a single contribution (The Cabinet of Ministers of Ukraine, 2014). It should be noted that the SFS is subject to implement a large range of objectives, the main of which are defined in the Regulation: 1) realization of the state tax policy and policy on state customs, the state policy on combating offenses during the application of tax, customs legislation; control, within the limits of authorities provided for by law, for revenues to the budgets and state target funds of taxes and fees; the state policy on monitoring the production and circulation of alcohol, alcoholic beverages and tobacco products, the state policy on administering a single contribution, as well as combating offenses in the application of legislation on payment of a single contribution; the state policy on monitoring the timely execution of settlements in foreign currency within the Baltic Journal of Economic Studies 359 Vol. 4, No. 5, 2018 statutory period; compliance with the order of cash settlements for goods (services), as well as control over licenses for economic activities subject to licensing in accordance with the law, commercial patents; 2) making proposals to the Minister of Finance for ensuring the formation of: - the state tax policy; - the state policy on state customs; - the state policy on combating offenses during the application of tax, customs legislation, monitor receipts to budgets and state trust funds of taxes and duties, customs and other payments; - the state policy on monitoring the production and circulation of alcohol, alcoholic beverages and tobacco products; - the state policy on administering a single contribution, as well as the combating violations in the application of legislation on payment of a single contribution; - the state policy on monitoring the timely execution of settlements in foreign currency within the statutory period; compliance with the order of cash settlements for goods (services), as well as control over licenses for economic activities subject to licensing in accordance with the law, commercial patents (The Cabinet of Ministers of Ukraine, 2014).	cache/issue-581.pdf	txt/issue-581.txt