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The research center on taxation problems was established
in the frame of the Academy in 1999. The center is a departmental research
establishment of the Ukrainian tax service whose purpose is to form tax
science in Ukraine, to solve problems of improving tax system of Ukraine,
scientific maintenance of training qualified personnel for the STS bodies,
to solve problems of counteraction to spreading tax criminality, as well
as to create economic preconditions and organizational-legal infrastructure
of deshadowing economic relations. In 2006 the center was transformed into
institute of post high school education.
 The
chief of the centre is Varnaliy Zakhary Stepanovych, Doctor of economic
sciences, Professor, Honoured Science and Technology Worker of Ukraine.
Primary goals of the institute are as follows:
– Formation of tax science;
– Improvement of the state tax policy;
– Development of organizational and legal mechanisms of realizing the state tax policy;
– Improvement of taxes' administration system;
– Prevention, reveal and investigation of tax crimes;
– Improvement of tax militia operative - search activity;
– Development of economic preconditions and organizational and
legal infrastructure of deshadowing economic relations;
– Introduction of modern registration - information technologies
into the process of administration of taxes, dues and other obligatory payments;
– Modernization of organizational and fundamental structure of
the Ukrainian STS.
The subjects of research works is defined
by directive documents of the supreme bodies of authority and management,
STA decisions and orders of the STA branch services. The institute's activity
includes basic researches; development of draft statutory acts on improvement
of regulation of a corresponding field of tax relations activity, offers
on modification and additions to the legislation of Ukraine, proposals on
organization of the actions directed to improving forms and methods of the
STS and its divisions work, methodical recommendations to practical officers
of corresponding STS bodies and divisions and tax bearers on problems of
protecting their constitutional rights and legitimate interests. Results
of the institute's researches are as follows: development of methodical
recommendations for the State tax administration of Ukraine and other organizations;
edition of monographies, textbooks, educational and methodical manuals,
publication of articles, holding conferences and seminars.
The structure of the institute includes:
– Research laboratory on investigating problems of taxation of
legal and natural persons (the head is Dedekayev V.A., Doctor of economic
sciences, Professor, Corresponding Member of the Engineering academy of
sciences of Ukraine).
– Research laboratory on researching problems of tax investigations
(the head is Mojsjuk O.N., Lieutenant Colonel of tax militia, Candidate
of jurisprudence).
– Research laboratory ¹ 3 on modernization of structure and activity
of STS bodies (the head is Rippa S.P., Doctor of economic sciences, Professor).
– Department of deshadowing economy problems (the head is Skoromtsova
Ю A., Candidate of economic sciences).
– Department of tax policy on problems of the taxation base optimization
(the head is Shvaby K. I., Candidate of economic sciences).
– Department of economic-legal examinations (the head is Koljada
T. A., Candidate of economic sciences).
– Department of analyzing, forecasting, preventing and solving
tax crimes (the head is Usaty G. A., Candidate of jurisprudence).
– Department of tax militia operative-search activity problems
(the head is Dolgy A. A., Candidate of jurisprudence, Associate Professor,
Colonel of tax militia).
– Department of problems of STS bodies management and staff work
(the head is Lozhkin V. J., Candidate of historical sciences, Associate
Professor).
– Department of modernizing registration-information technologies
in the taxation sphere (the head is Tsymbaljuk V.S., Candidate of jurisprudence).
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History