№ 10/2017

Fìnansi Ukr. 2017 (10): 43–62https://doi.org/10.33763/finukr2017.10.043

TAX POLICY

OLEYNIKOVA Liudmyla ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0001-8204-4434

Generation of the information space for tax and levy administration in Ukraine

The article analyzes the supranational and national peculiarities of the information environment formation for tax purposes. Considerable attention is paid to supranational frameworks and international standards for the exchange of tax information in the context of the formation in Ukraine of the information space for tax purposes, in particular regarding the international approaches for the collection, transmission and use of tax information. Existing challenges with the information held in the taxpayer registration database in Ukraine get a lot messier because of the decentralization of fiscal powers of local bodies. The analysis of the problems regarding the administration of local taxes and fees allowed us to determine that in Ukraine the greatest risks are in the area of property and income taxes. An increase in the fiscal autonomy of local bodies coming from improving local tax administration and the generation of an information base for the implementation of their fiscal capacity should be harmonized both with the processes of the improving of the tax control in general and ensuring the automatic exchange of tax information at the international level. The purpose of the study is to develop the proposals regarding the approaches to the generation of the internal information space for tax purposes to meet supranational requirements for the automatic exchange of tax information. The study provides the basis for solving the problems of developing legal and methodological decisions aimed at increasing the efficiency of tax payment control within the framework of tax administration by creating an information base at the national and supranational levels.

Keywords:tax administration, tax control, information environment for tax purposes, tax evasion, tax information exchange standards, tax base erosion

JEL: H21, H26

OLEYNIKOVA L. . Generation of the information space for tax and levy administration in Ukraine / L. . OLEYNIKOVA // Фінанси України. - 2017. - № 10. - C. 43-62.

Article original in Ukrainian (pp. 43 - 62)

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