THE IMPORTANCE OF LARGE TAXPAYERS IN THE FORMATION OF THE STATE BUDGET AND IMPROVING THE CRITERIA FOR THEIR DETERMINATION

This article is devoted to the analysis of the importance of large tax-paying enterprises in the formation of the Republican budget and the share of taxes paid by them in the formation of the total budget revenues. Also, the article highlights the issues of improving the tax administration in large enterprises, as well as the criteria for identifying large taxpayers. The article draws conclusions based on comparative analysis of the effectiveness of the interregional tax inspection on established large taxpayers, deficiencies in the tax administration of legal entities and the reasons for their occurrence, and sheds light on the recommendations for practical problems, taking a model from foreign experiences.