ADMINISTRATIVE AND LEGAL PRINCIPLES OF ACTIVITIES OF TAX AUTHORITIES IN UKRAINE AND EU MEMBER COUNTRIES: COMPARATIVE LEGAL ANALYSIS

##plugins.themes.bootstrap3.article.main##

##plugins.themes.bootstrap3.article.sidebar##

PDF
Published: Oct 12, 2018
https://doi.org/10.30525/2256-0742/2018-4-3-8-14

  Dmytro Andreiev

  Oleg Basai

  Ruslan Bilokin

Abstract

The aim of the article is a comparative legal analysis of the administrative and legal principles of activities of tax authorities in Ukraine and EU member countries, including the consideration of structural subordination and the place of these authorities in the system of executive power in EU member countries, the scope of authority of their officials; search and characterization of foreign experience, which would be acceptable for implementation and use in national conditions. The subject of the study is the administrative and legal principles of the activities of tax authorities in EU member countries. Methodology. The research is based on a direct comparison of features of the structure and coordination of tax authorities in the European Union and Ukraine. The example of the experience of Germany, France, Sweden, and other countries determines the advantages and disadvantages of different operating conditions of the tax authorities. Based on a comparative legal analysis of the provisions of the current legislation of Ukraine, the possibilities and limits of the application of positive foreign experience in this sphere are determined. The results of the study revealed that the experience of EU countries in providing and organizing the activities of tax authorities in most cases is based on the centralization of the system of tax authorities within a certain executive body, and provision of officials of the latter with a wide range of authorities, and active using of information technology in their activities in taxation and tax control. Practical implications. Interrogation of the foreign administrative and legal principles of the activities of the tax authorities indicates that to increase the operating efficiency of the national system of such departments, it is expedient to extend the limits of their administrative influence, as well as improve the activity by introducing the latest information technologies, following the example of Spain, Austria, etc. However, a comparative legal analysis enabled to determine that the current administrative and legal model of organizing the system of tax authorities is better than in the EU countries, since the existing State Fiscal Service of Ukraine is a completely independent agency, which ensures a higher level of objectivity, rationality, and impartiality of its activities. Relevance/originality. A comparative analysis of the administrative and legal principles of the activities of tax authorities in Ukraine and EU member countries is the framework for developing the most promising sectors of national legislation in this sphere.

How to Cite

Andreiev, D., Basai, O., & Bilokin, R. (2018). ADMINISTRATIVE AND LEGAL PRINCIPLES OF ACTIVITIES OF TAX AUTHORITIES IN UKRAINE AND EU MEMBER COUNTRIES: COMPARATIVE LEGAL ANALYSIS. Baltic Journal of Economic Studies, 4(3), 8-14. https://doi.org/10.30525/2256-0742/2018-4-3-8-14
Article views: 393 | PDF Downloads: 232

##plugins.themes.bootstrap3.article.details##

Keywords

administrative and legal principles, EU member countries, foreign experience

References

Busel V.T. (2005). Velykyi tlumachnyi slovnyk suchasnoi ukrainskoi movy [Great explanatory dictionary of modern Ukrainian language]. K., Irpin: PTF Perun, 1728 p.

Bilodid I.K. (1972). Slovnyk ukrainskoi movy [Dictionary of the Ukrainian language]. I.K. Bilodid (Ed.). Kyiv: Naukova dumka, 744 p.

Punda O.O. (2001). Vykorystannia danykh, oderzhanykh v rezultati zastosuvannia naukovo-tekhnichnykh zasobiv, dlia dokazuvannia v kryminalnomu protsesi [Use of data obtained by application of scientific and technical means for evidence in a criminal proceeding] (Dissertation). Ivan Franko National University of Lviv, Lviv, 216 p.

Pavlenko M.V. (2009). Pryntsypy bankivskoho kontroliu – mizhnarodno-pravovi aspekty [Principles of banking control: International legal aspects]. Chasopys Kyivskoho universytetu prava [Journal of Kyiv University of Law], 1, 103-106.

Margulis M.A. (2006). Normotvorchestvo korporativnykh obiedinenii v oblasti sporta [Rulemaking for corporate associations in sports] (Dissertation). Moscow: RSL, 197 p.

Strekhaliuk A. (May 14-16, 2009). Filosofskyi sens poniattia zasady prava u suchasnii filosofii prava (Liberalni kontseptsii) [Philosophical meaning of the concept ‘principles of law’ in the modern philosophy of law (Liberal concepts)]. Humanities & Social Sciences 2009 (HSS – 2009), 306-307.

Panova N.S. (2008). Administratyvno-pravovi zasady rozvytku derzhavnoho upravlinnia v suchasnii Ukraini [Administrative and legal principles of development of state administration in modern Ukraine] (Dissertation Abstract).

Kryvolapchuk V.O., Klymenko V.M. (2014). Analiz administratyvno-pravovykh zasad diialnosti derzhavnoi sluzhby okhorony pry MVS Ukrainy [Analysis of the administrative and legal principles of the activity of the state guard service at the Ministry of Internal Affairs of Ukraine]. Nauka i pravookhorona [Science and law enforcement], 1(23), 5-11.

Zabroda D.H. (2013). Administratyvno-pravovi zasady: sutnist ta zmist katehorii [Administrative and legal principles: The nature and content of the category]. Administratyvne pravo i protses [Administrative law and process], 2(4), 45-51.

Bytiak Yu.P., Harashchuk V.M., Diachenko O.V. et al. (2007). Administratyvne pravo Ukrainy: pidruchnyk [Administrative law of Ukraine: Textbook]. Yu.P. Bytiak, (Ed.). K.: YurinkomInter, 544 p.

Koval L.V. (1998). Administratyvne pravo [Administrative law]. K.: Venturi, 208 p.

Pro derzhavnu fiskalnu sluzhbu Ukrainy [On the State Fiscal Service of Ukraine] (Decree no. 236 of May 21, 2014).

Ofitsiinyi visnyk Ukrainy [Official Bulletin of Ukraine], 55, 1507 p.

Podatkovyi kodeks Ukrainy [The Tax Code of Ukraine] (Law no. 2755–VI of December 02, 2010). Vidomosti Verkhovnoi Rady Ukrainy [Bulletin of the Verkhovna Rada of Ukraine]. (2011), 13, 112 p.

Bandurka O.O. (2007). Upravlinnia derzhavnoiu podatkovoiu sluzhboiu v Ukraini: orhanizatsiino-pravovi aspekty [Management of the State Tax Service in Ukraine: Organizational and legal aspects] (Dissertation). Kyivskyi mizhnarodnyi universytet, Kyiv, 500 p.

Saraskina T.V. (2000). Orhanizatsiino-pravovi zasady diialnosti podatkovoi militsii Ukrainy [Organizational and legal principles of the activity of the tax militia of Ukraine] (Dissertation). University of Internal Affairs of Ukraine, Kharkiv, 189 p.

Heha P.T. (1997). Pravovyi rezhym opodatkuvannia v Ukraini [Legal regime of taxation in Ukraine]. K.: YURINKOM, 143 p.

Harust, V. Yu. (2005). Zarubizhnyi dosvid zdiisnennia kontroliu za spravlianniam podatkiv ta inshykh oboviazkovykh platezhiv: Mozhlyvist yoho vykorystannia v Ukraini [Foreign experience in monitoring the collection of taxes and other mandatory payments: Possibility of implementing in Ukraine]. Pravo i bezpeka [Law and safety], 4(3), 57-60.

Kizyma T.O., Kravchuk N.Ya., Horyn V.P. et al. (2013). Finansy zarubizhnykh krain: navchalnyi posibnyk [Finance of foreign countries: Textbook]. O.P. Kyrylenko (Ed.). Ternopil: Ekonomichna dumka, 287 p.

Law and Institutions of the European Union. London, Dublin, Edinburg, Butterworths. (1994), 336-340.

Teliatnikov N.B. (1993). Iz opyta raboty nalogovykh sluzhb Germanii [From the experience of the tax services of Germany]. Finansy [Finance], 10 p.

Arnim G.G., Bartlshperger R., Begge G. et al. (1994). Gosudarstvennoe pravo Germanii [State law of Germany] (Vols. 1-7), 2. M.: Institute of State and Law, RAS, 311 p.

Proskura K. (2012). Podatkove administruvannia u rozvynenykh yevropeyskykh krainakh [Tax administration in developed European countries]. Ekonomichnyi analiz [Economic analysis], 11(1), 203-206.

Koretska S.O. (2011). Analiz podatkovoi systemy Frantsii [Analysis of the tax system of France]. Ekonomika ta derzhava [Economy and the state], 12, 27-29.

Stukalo N.V., Lytvyn M.V., Derkach M.I. (2014). Hlobalni finansy: navchalnyi posibnyk [Global Finances: Textbook]. Dnipropetrovsk, 1092 p.

Nosikov D.M. (2016). Systema orhaniv, shcho zdiisniuiut fiskalnu funktsiiu derzhavy: teoretyko-pravovyi aspekt [The system of organs carrying out the fiscal function of the state: Theoretical and legal aspect]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu [Scientific Bulletin of Uzhgorod National University], 37-42.

Yarenko H. (2009). Struktura ta orhanizatsiia roboty podatkovykh orhaniv u zarubizhnykh krainakh [Structure and organization of the tax authorities in foreign countries]. Visnyk KNTEU [Journal of the KNTEU], 2, 114-126.

Lykova L.N. (2013). Nalogovye sistemy zarubezhnykh stran: uchebnik dlia magistrov [Tax systems of foreign countries: Textbook for masters]. M.: Urait, 428 p.

Vysotskii M.O. (2002). O shvedskom opyte nalogovogo administrirovaniia [About the Swedish experience of tax administration]. Nalogovyi vestnik [Taxation Bulletin], 1, 121-125.

Udiak V.I. (2014). Osoblyvosti kompetentsii fiskalnykh orhaniv zarubizhnykh krain pry realizatsii podatkovoi polityky [Features of the competence of fiscal authorities of foreign countries in the implementation of tax policy]. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu [Scientific bulletin of the Tax Service of Ukraine], 9-2(1), 142-144.

Melnyk V. (2004). Dosvid administruvannia podatkiv u zarubizhnykh krainakh [Experience of tax administration in foreign countries]. Visnyk podatkovoi sluzhby Ukrainy [Bulletin of the Tax Service of Ukraine], 38-39. Retrieved from: https://www.zakon-i-normativ.info/index.php/component/lica/?href=0&view=text&base=1&id=221209&menu=331807

Kirienko N. (1999). Nalogovaia sistema Ispanii [Tax System of Spain]. Vestnik nalogovoi sluzhby Ukrainy [Bulletin of the Tax Service of Ukraine], 47 p.

Kniazeva V.G., Chernika D.G. (Eds) (1997). Nalogovyie sistemy zarubezhnykh stran: Uchebnik dlia vuzov [Tax systems of foreign countries: Textbook for higher educational institutions]. M.: Zakon i pravo, YUNITI, 191 p.

Issue
Vol. 4 No. 3 (2018): Baltic Journal of Economic Studies