№ 12/2019

Fìnansi Ukr. 2019 (12): 20–31https://doi.org/10.33763/finukr2019.12.020

TAX POLICY

TYMCHENKO Olena ¹

¹SHEE “Kyiv National Economic University named after Vadym Hetman”
OrcID ID : https://orcid.org/0000-0002-8143-1261

Foreign experience of the tax debtors segmentation and the possibility of its implementation in Ukraine

The tax debt and the number of tax debtors in Ukraine have been extremely increasing during last ?ve years. This calls into question the correctness of the tax debt management approaches applied in Ukraine. One area of change is segmenting tax debtors, prioritizing management, and applying appropriate strategies to each segment of debtors. Given that the number of the tax managers responsible for tax debt repaying is decreasing, this direction of change is very important for Ukraine and, in fact, doesn`t have any alternatives. The lack of experience in the segmentation of tax debtors in Ukraine actualizes the study of best foreign practices on this issue and the justification of proposals regarding the possibilities of their implementation in Ukraine. The author summarizes approaches to the segmentation of tax debtors in the countries of the world, explores the indicators used to assess the risks of debt non-repayment, and sets out the strategies applied to debtors. Some practices not feasable for Ukraine are considered in this research. Based on foreign experience, the author suggests the principles of the segmentation of tax debtors in Ukraine, substantiates the criteria according to which the tax debtors should be divided into segments and sub segments, agues the expediency of the creation of automated call centers for work with debtors, etc.

Keywords:taxes, tax debt, tax debtor, administration of tax debt, segmentation of tax debtors

JEL: C38, C58, G41, H26

TYMCHENKO O. . Foreign experience of the tax debtors segmentation and the possibility of its implementation in Ukraine / O. . TYMCHENKO // Фінанси України. - 2019. - № 12. - C. 20-31.

Article original in Ukrainian (pp. 20 - 31)

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