PROBLEMS OF FUNCTIONING OF THE TAX CONTROL SYSTEM IN UKRAINE

Authors

DOI:

https://doi.org/10.29038/2786-4618-2021-02-62-70

Keywords:

tax system, controlling bodies, tax inspections, tax evasion, tax culture

Abstract

The paper is devoted to the study of the problems of the tax control system in Ukraine, the solution of which will contribute to the effective development of the financial system and the economy as a whole, as well as its economic security. It is proved that tax control relies on checking compliance with tax legislation, correctness of calculation, completeness and timeliness of payment of taxes and fees, prosecution of perpetrators of violations, as well as prevention of violations of tax legislation. The functions, tasks and strategic goals of the Tax Audit Department of the State Tax Service of Ukraine, which is authorized to carry out control and verification work on legal entities and individuals, have been determined. The reporting data on the control and verification work of the State Tax Service of Ukraine was considered and the reduction of the tax burden on taxpayers in recent years was revealed due to the introduction in 2020 of a partial moratorium on documentary and factual inspections. The main problems that complicate the effective functioning of the current system of tax control are generalized; in particular, attention is focused on the low tax culture and distrust of taxpayers to regulatory authorities. The data on the quality of work of employees of controlling bodies were studied, on the basis of which a high level of appeal and cancellation of monetary obligations on the materials of inspections was revealed, in particular due to poor inspection, failure to prove established violations and due to ambiguous interpretation of tax legislation. Priority areas for improving the domestic tax control system have been developed, primarily due to the harmonization of relations between regulatory authorities and taxpayers. their evasion of tax liability and, as a consequence, filling the revenue side of the budget.

References

1. Zavdannia i funktsii Departamentu podatkovoho audytu Derzhavnoi podatkovoi sluzhby Ukrainy [Tasks and functions of the Tax Audit Department of the State Tax Service of Ukraine]. Derzhavna podatkova sluzhba Ukrainy: veb-sait [State Tax Service of Ukraine: website]. URL: https://tax.gov.ua/pro-sts-ukraini/struktura-/aparat-dps/departament-podatkovogo-auditu/zavdannya-i-funktsii/ [in Ukrainian].

2. Zvit pro vykonannia zakhodiv, peredbachenykh Planom roboty Upravlinnia z pytan zapobihannia ta vyiavlennia koruptsii DPS na 2020 rik [Report on the implementation of measures provided for in the Work Plan of the Corruption Prevention and Detection Department of the State Tax Service for 2020]. Derzhavna podatkova sluzhba Ukrainy: veb-sait [State Tax Service of Ukraine: website]. URL: https://tax.gov.ua/diyalnist-/zapobigannya-proyavam-korupts/rezultati-roboti/452098.html [in Ukrainian].

3. Zvit pro vykonannia Planu diialnosti Derzhavnoi podatkovoi sluzhby Ukrainy na 2020 rik [Report on the implementation of the Action Plan of the State Tax Service of Ukraine for 2020]. Derzhavna podatkova sluzhba Ukrainy: veb-sait [State Tax Service of Ukraine: website]. URL: https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/396505.html [in Ukrainian].

4. Zvit pro dosiahnennia tsilovykh znachen Kliuchovykh pokaznykiv efektyvnosti Derzhavnoi podatkovoi sluzhby Ukrainy (KPI DPS) u 2020 rotsi [Report on the achievement of target values of the Key Performance Indicators of the State Tax Service of Ukraine (KPI of the State Tax Service) in 2020]. Derzhavna podatkova sluzhba Ukrainy: veb-sait [State Tax Service of Ukraine: website]. URL: https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/398266.html [in Ukrainian].

5. Ivanov, Y., Krysovatyi, A., Kizyma A., Karpova V. (2008). Podatkovyi menedzhment [Tax management]: pidruch. Kyiv: Znannia. 525 p. [in Ukrainian].

6. Kvach, Ya., Kniazkova, V., Fedorenko, S. (2018). Podatkovyi kontrol v Ukraini: fiskalna efektyvnist ta shliakhy vdoskonalennia [Tax control in Ukraine: fiscal efficiency and ways of improvement]. Naukovyi pohliad: ekonomika ta upravlinnia [Scientific view: economics and management], vol. 1, pp. 165-170. [in Ukrainian].

7. Limska deklaratsiia kerivnykh pryntsypiv kontroliu: pryiniata IX Konhresom Mizhnarodnoi orhanizatsii vyshchykh kontrolnykh orhaniv [United Nations INTOSAI’s Lima Declaration of Guidelines on Auditing Precepts] / The International Organization of Supreme Audit Institutions (INTOSAI) dated 01.01.1977. URL: https://zakon.rada.gov.ua/laws/show/604_001#Text [in Ukrainian].

8. Melnyk, M., Leshchukh, I. (2015). Podatkovyi kontrol v Ukraini: problemy ta priorytety pidvyshchennia efektyvnosti [Tax control in Ukraine: problems and priorities for improving efficiency]. Lviv: SI «Dolishniy Institute of Regional Research of NAS of Ukraine». 330 p. [in Ukrainian].

9. Mushenok. V. (2017). Perspektyvy pravovoho rehuliuvannia partnerskykh vidnosyn u sferi podatkovoho kontroliu [Future legal regulation of the partnership relation in tax control]. Mizhnarodnyi naukovyi zhurnal «Internauka». Seriia: Yurydychni nauky [International scientific journal «Internauka». Series: Juridical sciences], vol. 2. pp. 40-43. [in Ukrainian].

10. Podatkovyj kodeks Ukrajiny vid 02.12.2010 № 2755-VI [Tax Code of Ukraine dated 02.12.2010 №2755-VI]. URL: https://zakon.rada.gov.ua/laws/show/2755-17. [in Ukrainian].

11. Synchak, V. (2017). Podatkova kultura suspilstva yak chynnyk ekonomichnoi komponenty natsionalnoi bezpeky [Tax culture of society as a factor of economic components of national security]. Universytetski naukovi zapysky [University research note], vol. 62, pp. 218-230. [in Ukrainian].

12. Stratehichni tsili diialnosti DPS do 2022 roku [Strategic goals of the State Tax Service until 2022] : zatv. nakazom Derzhavnoi podatkovoi sluzhby Ukrainy vid 10.12.2019 №205 (iz zminamy, vnesenymy nakazamy DPS vid 20.07.2020 №348, vid 26.11.2020 №673) [approved by the order of the State Tax Service of Ukraine dated 10.12.2019 №205 (as amended by the orders of the State Tax Service dated 20.07.2020 № 348, 26.11.2020 №673)]. URL: https://zakon.rada.gov.ua/rada/show/v0673912-20#top [in Ukrainian].

13. Fomina, T., Puhachenko, O. (2020). Orhanizatsiia i metodyka podatkovykh perevirok [Organization and methods of tax audits]. Dnipro: Seredniak T.K. 292 p. [in Ukrainian].

Published

2021-06-30

Issue

Section

ACCOUNTING, AUDITING, STATISTICS, MATHEMATICAL METHODS AND INFORMATION TECHNOLOG

How to Cite

[1]
2021. PROBLEMS OF FUNCTIONING OF THE TAX CONTROL SYSTEM IN UKRAINE. Economic journal of Lesya Ukrainka Volyn National University. 2, 26 (Jun. 2021), 62–70. DOI:https://doi.org/10.29038/2786-4618-2021-02-62-70.