Економічний факультет
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Item Tax Control іn Ukraine(Sergeieva&Co, 2023-10) Фоміна, Т. В.; Пугаченко, О. Б.; Чумак, В. М.; Fomina, T.; Puhachenko, O.; Chumak, V.The article emphasizes that control is one of the most important functions of state administration, and tax control is one of the directions of state financial control, which ensures in compliance with tax legislation by taxpayers. The article describes the place and role of tax control in the system of state financial control and its importance in the formation of the revenue part of the state budget. The composition and powers of the controlling organs carrying out tax control in Ukraine - tax authorities and customs authorities - have been determined. The principles of the organization of tax control in Ukraine are presented, which include general (constitutional) principles, special principles of implementation and organization of tax control. Methods of tax control in Ukraine are summarized, which include: keeping records of taxpayers; information and analytical support for the activities of controlling organs; verifications and comparisons (including verification in compliance with legislation, the control over compliance of which is entrusted to the control organs, in the order established by the laws of Ukraine regulating the relevant sphere of legal relations); monitoring of controlled operations and interviewing officials, authorized persons of the taxpayer. The effectiveness of tax control in the form of tax verification, which are divided into documentary (scheduled, unscheduled, on-site, off-site), camera and actual, is emphasized. The peculiarities of tax control during the period of war in Ukraine are presented, which consist in restrictions on the conduct of certain types of tax verifications. The number of inspections of all types and the additional monetary obligations of taxpayers based on their results were analyzed.Item Відносини податкових органів і платників податків у країнах-членах ОЕСР в умовах глобалізації(Sergeieva&Co, 2022) Пугаченко, О. Б.; Puhachenko, O.У статті розглянуто відносини податкових органів і платників податків у країнах-членах ОЕСР (Австралія, Бельгія, Великобританія, Ізраїль, Ірландія, Італія, Німеччина, США, Фінляндія, Франція, Швейцарія, Швеція тощо). Досліджено принципи на основі яких відбувається діяльність податкових органів. З’ясовано, що однією з поширених форм діяльності податкових органів в іноземних податкових системах є інститут попереднього податкового регулювання. Наголошено, що податкове законодавство багатьох економічно розвинених країн-членів ОЕСР відрізняється детальним доопрацюванням, а податкове право посідає важливе місце в юридичній системі зарубіжних країн. Peculiarities of relations between tax authorities and taxpayers in Australia, Belgium, Great Britain, Israel, Ireland, Italy, Germany, USA, Finland, France, Switzerland, Sweden, etc. have been considered. The purpose of the article is to study the peculiarities of cooperation between tax authorities and taxpayers in OECD member countries in order to take into account foreign experience with the aim of improving tax relations in Ukraine. The basic principles with which the activities of tax authorities take place have been studied. It has been found that one of the common forms of activity of tax authorities in foreign tax systems is the institute of preliminary tax regulation. It has been emphasized that the tax legislation of many economically developed OECD member countries differs in detailed refinement, and tax law takes an important place in the legal system of foreign countries. It has been established that cooperation with control bodies takes place at the expense of improving the relationship between taxpayers and tax authorities, and well-organized tax legal relations have a positive effect on increasing the compliance of taxpayers with the law, their voluntary payment of taxes and the growth of tax revenues.