TRANSFORMATION OF DIRECTIONS OF INTERACTION OF TAX BODIES AND ENTERPRISES IN THE PROCESS OF THE REALIZATION OF TAX CONTROL
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 adv...
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| Format: | Article |
| Language: | English |
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FINTECH Alliance LLC
2021-01-01
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| Series: | Фінансово-кредитна діяльність: проблеми теорії та практики |
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| Online Access: | https://fkd.net.ua/index.php/fkd/article/view/2824 |
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| author | M. I. Krupka G. Lew L. P. Tkachyk M. V. Rubakha О. S. Irshak |
| author_facet | M. I. Krupka G. Lew L. P. Tkachyk M. V. Rubakha О. S. Irshak |
| author_sort | M. I. Krupka |
| collection | DOAJ |
| description |
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 (R2 = -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 payers and supervisors and the need to find ways to adjust them in the context of the development of progressive forms of tax control.
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| format | Article |
| id | doaj-art-8a0226944a2043be83a68a78b4a2ac43 |
| institution | OA Journals |
| issn | 2306-4994 2310-8770 |
| language | English |
| publishDate | 2021-01-01 |
| publisher | FINTECH Alliance LLC |
| record_format | Article |
| series | Фінансово-кредитна діяльність: проблеми теорії та практики |
| spelling | doaj-art-8a0226944a2043be83a68a78b4a2ac432025-08-20T02:23:06ZengFINTECH Alliance LLCФінансово-кредитна діяльність: проблеми теорії та практики2306-49942310-87702021-01-0143110.18371/fcaptp.v4i31.190865TRANSFORMATION OF DIRECTIONS OF INTERACTION OF TAX BODIES AND ENTERPRISES IN THE PROCESS OF THE REALIZATION OF TAX CONTROLM. I. Krupka0G. Lew1L. P. Tkachyk2M. V. Rubakha3О. S. Irshak4Doctor of Economics, Professor, Head of the Department of Finance, Money and Credit, Ivan Franko National University of LvivAssociate Professor,Doctorhab.,Head o fDepartment of Finance, Banking and Accountancy, Faculty of Management, Rzeszów University of TechnologyPh. D. in Economics, Associate Professor at Department of Finance, Money and Credit, Ivan Franko National University of LvivPh. D. in Economics, Associate Professor at Department of Finance, Money and Credit, Ivan Franko National University of LvivPh. D. in Economics, Associate Professor, Associate Professor at Department of Banking and Insurance Business, Ivan Franko National University of Lviv 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 (R2 = -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 payers and supervisors and the need to find ways to adjust them in the context of the development of progressive forms of tax control. https://fkd.net.ua/index.php/fkd/article/view/2824fiscal authoritiestax controlhorizontal monitoringtax auditmonitoring of economic operationstax risk |
| spellingShingle | M. I. Krupka G. Lew L. P. Tkachyk M. V. Rubakha О. S. Irshak TRANSFORMATION OF DIRECTIONS OF INTERACTION OF TAX BODIES AND ENTERPRISES IN THE PROCESS OF THE REALIZATION OF TAX CONTROL Фінансово-кредитна діяльність: проблеми теорії та практики fiscal authorities tax control horizontal monitoring tax audit monitoring of economic operations tax risk |
| title | TRANSFORMATION OF DIRECTIONS OF INTERACTION OF TAX BODIES AND ENTERPRISES IN THE PROCESS OF THE REALIZATION OF TAX CONTROL |
| title_full | TRANSFORMATION OF DIRECTIONS OF INTERACTION OF TAX BODIES AND ENTERPRISES IN THE PROCESS OF THE REALIZATION OF TAX CONTROL |
| title_fullStr | TRANSFORMATION OF DIRECTIONS OF INTERACTION OF TAX BODIES AND ENTERPRISES IN THE PROCESS OF THE REALIZATION OF TAX CONTROL |
| title_full_unstemmed | TRANSFORMATION OF DIRECTIONS OF INTERACTION OF TAX BODIES AND ENTERPRISES IN THE PROCESS OF THE REALIZATION OF TAX CONTROL |
| title_short | TRANSFORMATION OF DIRECTIONS OF INTERACTION OF TAX BODIES AND ENTERPRISES IN THE PROCESS OF THE REALIZATION OF TAX CONTROL |
| title_sort | transformation of directions of interaction of tax bodies and enterprises in the process of the realization of tax control |
| topic | fiscal authorities tax control horizontal monitoring tax audit monitoring of economic operations tax risk |
| url | https://fkd.net.ua/index.php/fkd/article/view/2824 |
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