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Данило HETMANTSEV,

професор кафедри фінансового права юридичного факультету Київського національного університету імені Тараса Шевченка, член Європейської асоціації податкових професорів, доктор юридичних наук

SYSTEM CHANGES OF THE TAX CODE OF UKRAINE

This article focuses on tax reform project, developed on the initiative of the Ministry of Finance of Ukraine. Based on the analysis of the project the author notes the systematic approach in the development of amendments to the Tax Code of Ukraine, which means the modification of the existing law and at the same time the rejection to introduce the manifestly unjustified mechanisms of administration. The author has analyzed some changes in the general part of the Tax Code of Ukraine, not disregarding the suggestions on changes in the administration of specific taxes and fees made by the relevant administration. In particular, the article reviewed the expediency of introduction of a financial police, as in practice this will not affect the functional efficiency of the supervisory authority. The author comes to this conclusion by analyzing the data of the tax police performance as of today. In this aspect, delegation of authority has been proposed. The author supports the initiative to expand the approach to regarding the supervisory authority as a customer service. Along with this, the attention is drawn to the fact that regulatory consolidation is not enough, it is necessary to develop a self-sufficient and transparent “customer service”. There has also been a separate analysis of the implementation of “electronic office of the taxpayer”. In contrast to unequivocal feasibility of such instrument, the author points out the problems that may arise in this context. The article looks at the analysis of the regulations, which describe the responsibility of the state and the taxpayer. The author considers a step towards expanding the state’s responsibility in relation to the taxpayer as well as towards the inclusion of guilt features into the tax offenses to be positive. However, according to the author, the Institute of guilt in the proposed version will not have a significant impact and therefore there is a need to review all existing articles Tax Code of Ukraine, which regulate the responsibility of taxpayers. The following article is certainly recommended for experts in the field of taxation who want to promote tax reform in Ukraine.

Key words: tax administration, tax reform, e-office, financial police, transgression of taxpayer, self-employment.

References

Про внесення змін до Податкового кодексу України: проект Закону України, розроблений Міністерством фінансів України, 2016. URL: http://fortetsya.org.ua/projects/other-projects/11864----q------q-----09082016-.

Рішення Європейського суду з прав людини у справі Janosevic vs. Sweden, No 34619/97 від 28.07.2002 року. URL: http://hudoc.echr.coe.int/app/conversion/pdf/?library=ECHR&id=001-60628&filename=001-60628.pdf.