TRANSFORMATION OF DIRECTIONS OF INTERACTION OF TAX BODIES AND ENTERPRISES IN THE PROCESS OF THE REALIZATION OF TAX CONTROL (original) (raw)

Abstract

The focus of tax reforms in Ukraine, the development of partnerships between payers and supervisors requires new approaches to tax control. The current state of the functioning of the tax control system in Ukraine shows the necessity and at the same time its unpreparedness to transition to more advanced forms, including horizontal monitoring. The purpose of the article is to substantiate the need for effective interaction between taxpayers and controlling bodies in the context of improving the quality of tax control. The methodological basis of the study, in particular the theoretical positions, is the methods of scientific abstraction, induction, deduction, logical method, etc. For analytical research mathematical methods were used, in particular correlation-regression analysis, methods of comparison and grouping, synthesis, tabular and graphical methods. As a result of the research, it was found that the main factors hindering the implementation of horizontal monitoring in Ukraine are the lack of compliance with the legislative framework, the insecurity of the confidentiality of information on the activities of taxpayers, corruption in the DFS, large amounts of shadow economy in the country, etc. At the same time, the high level of inconsistency of the assessed tax liabilities and a considerable number of disputes as a result of this also confirm the low level of trust and cooperation between the DFS authorities and the payers. The analysis of the state of tax audits and the dynamics of tax debt-the calculation of correlation relationships between these indicators (R 2 =-0,92) and the forecast of tax debt-showed that preventive tax control measures do not discipline payers to pay them tax arrears, the conducted tax inspections have a positive effect on the repayment of the tax debt by the payers. Such research results indicate that there are problems in establishing trusting relationships between 208

Loading...

Loading Preview

Sorry, preview is currently unavailable. You can download the paper by clicking the button above.

References (28)

  1. Шевчук О. Теоретичні засади розвитку податкового контролю [Електронний ресурс] / О. Шевчук // Вісник Київського національного торговельно-економічного університету. -2012. -№ 2. -С. 74-83. -Режим доступу : http://nbuv.gov.ua/UJRN/Vknteu\_2012\_2\_8.
  2. Корпоративний податковий менеджмент в Україні : монографія / М. І. Крупка, Л. П. Ткачик, Я. Б. Дропа та ін. -Львів : Львівський національний університет імені Івана Франка, 2016. -314 с.
  3. Горизонтальний моніторинг як новий сервіс для сумлінних платників податків [Електронний ресурс] / Державна фіскальна служба України. -2012. -Режим доступу : http://sfs.gov.ua/arhiv/modernizatsiya-dps- ukraini/povidomlenia_/2012_povidomlenia-modernizatsia/print-59282.html.
  4. Co-operative Tax Compliance: Building Better Tax Control Frameworks / OECD. -Paris : OECD Publishing, 2016. http://dx.doi.org/10.1787/9789264253384-en.
  5. United Kingdom public sector information website [Electronice resource].
  6. Experiences and practices of eight OECD countries : guidance note [Electronice resource] / OECD // Forum on Tax Administration: Compliance Management of Large Business Task Group. -Paris, 2009. -Available at : https://www.oecd.org/tax/administration/43241144.pdf.
  7. Tax Rates Around the World [Electronice resource]. -Available at : https://www.world.tax.
  8. Kirchler E. The Economic Psychology of Tax Behaviour / E. Kirchler. -New York : Cambridge University Press, 2007. - Available at : https://www.cambridge.org/core/books/the-economic-psychology-of-tax- behaviour/0DA9A8A86C2CC73435A7B6D06E87C596#fndtn-information.
  9. Vella J. Corporate Tax Risk and Tax Avoidance: New Approaches [Electronice resource] / Vella J., Freedman J., Loomer G. // British Tax Review. -2009. -№ 1. -Р. 74-116. -Available at http://eureka.sbs.ox.ac.uk/1623.
  10. Мельник М. І. Податковий контроль в Україні: проблеми та пріоритети підвищення ефективності : монографія / М. І. Мельник, І. В. Лещух. -Львів : ДУ «Інститут регіональних досліджень ім. М. І. Долішнього НАН України», 2015. - 330 с.
  11. Офіційний сайт Державної фіскальної служби України [Електронний ресурс].
  12. Плани та звіти роботи Державної фіскальної служби України [Електронний ресурс]. -Режим доступу : http://sfs.gov.ua/diyalnist-/plani-ta-zviti-roboti-/237691.html.
  13. Річний звіт, 2013 рік [Електронний ресурс] / Міністерство доходів і зборів України. -Режим доступу : http://sfs.gov.ua/data/files/10866.pdf.
  14. Shevchuk, O. (2012). Teoretychni zasady rozvytku podatkovoho kontroliu [Theoretical bases of development of tax control].
  15. Krupka, M. I., Tkachyk, L. P., & Dropa, Ya. B. (2016). Korporatyvnyi podatkovyi menedzhment v Ukraini [Corporate tax management in Ukraine]. Lviv: Lvivskyi natsionalnyi universytet imeni Ivana Franka [in Ukrainian].
  16. Derzhavna fiskalna sluzhba Ukrainy. (2012). Horyzontalnyi monitorynh yak novyi servis dlia sumlinnykh platnykiv podatkiv [Horizontal monitoring as a new service for honest taxpayers]. Retrieved from http://sfs.gov.ua/arhiv/modernizatsiya-dps- ukraini/povidomlenia_/2012_povidomlenia-modernizatsia/print-59282.html [in Ukrainian].
  17. OECD. (2016). Co-operative Tax Compliance: Building Better Tax Control Frameworks. Paris: OECD Publishing. http://dx.doi.org/10.1787/9789264253384-en.
  18. United Kingdom public sector information website. (n. d.). www.gov.uk. Retrieved from https://www.gov.uk.
  19. OECD. (2009). Experiences and practices of eight OECD countries. Forum on Tax Administration: Compliance Management of Large Business Task Group. Paris. Retrieved from https://www.oecd.org/tax/administration/43241144.pdf.
  20. Tax Rates Around the World. (n. d.). www.world.tax. Retrieved from https://www.world.tax.
  21. Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. New York: Cambridge University Press. Retrieved from https://www.cambridge.org/core/books/the-economic-psychology-of- taxbehaviour/0DA9A8A86C2CC73435A7B6D06E87C596#fndtn-information.
  22. Vella, J., Freedman, J., & Loomer, G. (2009). Corporate Tax Risk and Tax Avoidance: New Approaches. British Tax Review, 1, 74-116. Retrieved from http://eureka.sbs.ox.ac.uk/1623 [in English].
  23. Melnyk, M. I., & Leshchukh, I. V. (2015). Podatkovyi kontrol v Ukraini: problemy ta priorytety pidvyshchennia efektyvnosti [Tax control in Ukraine: problems and priorities of increasing efficiency]. Lviv: DU «Instytut rehionalnykh doslidzhen im. M.I. Dolishnoho NAN Ukrainy» [in Ukrainian].
  24. Derzhavna fiskalna sluzhba Ukrainy. (n. d.). Ofitsiinyi sait [The Official Website]. sfs.gov.ua. Retrieved from http://sfs.gov.ua [in Ukrainian].
  25. Derzhavna fiskalna sluzhba Ukrainy. (n. d.). Plany ta zvity roboty Derzhavnoi fiskalnoi sluzhby Ukrainy [Plans and reports of work of the State fiscal service of Ukraine]. Retrieved from http://sfs.gov.ua/diyalnist-/plani-ta-zviti-roboti-/237691.html [in Ukrainian].
  26. Ministerstvo dokhodiv i zboriv Ukrainy. (n. d.). Richnyi zvit, 2013 [Annual Report, 2013]. Retrieved from http://sfs.gov.ua/data/files/10866.pdf [in Ukrainian].
  27. Nadirov, O., Aliyev, K., & Dehning, B. (2017). To Work More or Less? The Impact of Taxes and Life Satisfaction on the Motivation to Work in Continental and Eastern Europe. Economics and Sociology, 10 (3), 266-280. Retrieved from https://www.economics-sociology.eu/files/23\_19\_454\_Nadirov\_Aliyev\_Dehning.pdf.
  28. Verkhovna Rada Ukrainy. (1996, July 13). Konstytutsiia Ukrainy [Constitution of Ukraine]. Holos Ukrainy -Voice of Ukraine [in Ukrainian].