Current Issues of Improvement of Legal Adjustment of Methods of Tax Administration

Abstract

Problem setting. The article deals with the nature of the zero declaration, examines the foreign experience of introducing into the tax policy a single payment, a single declaration, the expediency of their introduction in the tax system of Ukraine; the issue of the possibility of creating a unified information tax system and enhancing measures of influence against persons who violate the rules of tax legislation.

Target of research. The purpose of the study is on the basis of the identified shortcomings in the regulatory support of the tax system of Ukraine and foreign experience to suggest possible ways out of the tax crisis, to determine the feasibility and to critically analyze the most recently discussed state-level methods of tax regulation (zero declaration, single payment, single declaration).

Analysis of recent researches and publications. Some aspects of the mechanism of tax administration, ways to improve it became the subject of attention of such scholars as Proskura K. P., Shuba I. M., Khymych R. V. The essence, legal nature and general principles of tax administration were considered in the works by Shalimova N. S., Mahopets O. A. Among foreign scientists the best known are Thorn P., Alm J., Togler B. and some others for their works and developments in the tax field.

Article’s main body. In a broad sense, taxes are directly proportional to the civilized welfare state, creating the preconditions for the development and stimulation of various spheres of public life. In turn, defects that exist in a coherent, interconnected tax system are first and foremost a problem that the legislator has to deal with, since regulatory regulation is the primary element for the existence and functioning of the tax system, and any innovation should be aimed at eliminating existing ones. shortcomings and the introduction of new mechanisms for regulating tax administration.

The introduction of a unified information system aims to systematize and streamline the information available to tax control subjects, to ensure free and transparent access to information and exchange between central and territorial bodies, first of all of the State Fiscal Service, to strengthen the processes of automation and departure from the paper form of work, since all bodies within their powers will have equal access to a single system.

Conclusions and prospects for the development. Incorporating the practice of zero declaration, single payment and single declaration in the national legislation will help to overcome the tax crisis in order to fill the state budget and improve the position of the taxpayer, since the primary task of the state is to encourage such taxpayers to improve their stability. Taking into account the fundamental tendencies of influence measures used by the post-Soviet countries close to the Ukrainian mentality will positively influence the modernization of the tax system of Ukraine as a whole.