Actual aspects of harmonization of the principles of the Ukrainian tax law with the international standards of the fiscal system
AbstractThe article reveals the problematic aspects concerning Ukraine during the introduction of administrative reform in the direction of harmonization of European law with regard to the tax policy of the state. This has led to a large number of actions: an attempt to combine the two lines of customs and tax mechanisms through the creation of the Ministry of Revenue and Duties of Ukraine. The legal aspects of regulation are the social relations that arise at the international level of the exchange of information on the payment of all types of taxes between the competent authorities of the member states regulated by the Convention on Mutual Administrative Assistance in the Tax Field of 1988 (Strasbourg). The urgency of the issue of theoretical and legal study on the unequivocal understanding of the interpretation of the "principles of tax law" it is advisable to formulate a clear interpretation of the essence of this conceptual apparatus and the harmonization with the norms-principles of European tax law. In scientific discussions and practice, such concepts as horizontal and vertical justice in taxation. But they also relate primarily to income estimates, rather than real solvency in the financial sense. In particular, horizontal justice means the maintenance of equal taxes from individuals who have the same income. The principle of horizontal equity, or payment capacity , provides for that the appropriate tax rate should apply to the same income. Vertical justice means the content of taxes from individuals according to their income. The principle of vertical justice, or benefits, means that who receives more benefits from the state, he must pay more taxes. Principles of horizontal and vertical justice can be used simultaneously, but most often, the solvency principle is focused on estimating the level of income that remains at the disposal of entities after pay taxes. For the most part, the exchange of tax information is based on the principle of reciprocity, and the legal basis for such an exchange are multilateral and bilateral agreements. Therefore, they can be compile as follows: 1) bilateral treaties: a) Double Tax Treaties; b) tax information exchange agreement (TIEA). 2. Multilateral treaties on the exchange of tax information. The Double Taxation Agreements adopted on the basis of the OECD Model Convention on Income and Capital Taxes of 1977 largely duplicate the provisions of Article 26 of the Convention. Agreements on the exchange of tax information have started to be particularly active recently, in particular for the implementation of the country-by-country reporting mechanism, as envisaged in step 13 VERS. Thus, according to the OECD data, in May 2017, 811 such agreements were signed between thirty countries. In accordance with the norms of the Tax Code of Ukraine, according to Art. 4 the list of principles of tax legislation is fixed, in particular: the general character of taxation; equality of all payers before the law, prevention of any manifestations of tax discrimination; the inevitability of the onset of a statutory liability in case of violation of the tax law; the presumption of the lawfulness of decisions of the taxpayer in the event that the norm of the law or other legal act issued under the law, or if the rules of various laws or different normative legal acts involve ambiguous (plural) interpretation of the rights and obligations of taxpayers or controlling bodies , as a result of which there is an opportunity to make a decision in favor of both the taxpayer and the controlling body; fiscal sufficiency; social justice; cost effectiveness of taxation; neutrality of taxation; stability; uniformity and convenience of payment; the only approach to the establishment of taxes and fees. Conclusions: the purpose of tax reform should be, on the one hand, the creation of an optimal national tax system that stimulates business activity and serves as a strong resource factor of the state and a tool for positive impact on the economy, and on the other hand - the unification of the tax system that will be equivalent to the structures of tax systems modern developed countries.
Commentary on the implementation of the Partnership and Cooperation Agreement between Ukraine and the European Community http://me.kmu.gov.ua/file/link/ 47578 / file / PCA—ukr.pdf – 123p.
Nicolas Musis. (2005). All about common European Union policies. K .: "K.I.S.", XIV cent.
"Prosperous society, a competitive economy, an effective state". Program of Economic Reforms for 2010-2014 // Electronic resource. — available at http://www.president.gov.ua/content/ker—map.html
The Tax Code of Ukraine dated. (2010). Voice of Ukraine, 229—230 (4979-4980).
The Constitution of Ukraine of June 28, 1996 (1996). Vidomosti of the Verkhovna Rada of Ukraine, 30.
Biletskaya, G.M., Karmalita, M.V., Kuz., М.О. (2012). Harmonization of tax legislation: Ukrainian realities. K .: Alerta.
Bandurka, O. M., Ponyakar, V. D., Popova, S. M. (2012). Tax law. Teaching manual. K .: Center for Educational Literature.
Uvarova, O.O. (2012). Principles of law in law enforcement: general theoretic characteristic. Kharkiv: "MADRID Printing House".
Tolstopyatenko, G.P. (2001). European tax law. Comparative—legal study. M .: Norma.
Law Encyclopedia. (2003). Shemshuchenko Yu.S. (Ed.) K .: "Ukr.entsikl."
Kucheryevenko, M.P. (2008). Tax law of Ukraine. Academic course. K.: Legal unity.
Oryluk, O.P. (2010). Financial law. Academic course. K. Yurinkom.
Taxes and Tax Law. (1998). Bryzgalin, A.V. (Ed.). M .: Analitika-Press.
Convention on Mutual Administrative Assistance in the Tax Field (Strasbourg) dated January 25, 1988, ratified by the Law of Ukraine No. 677-VI (677—17) dated December 17, 2008. (2009). Bulletin of the Verkhovna Rada of Ukraine, 15.
Smith, A. (1935). The study of the nature and causes of wealth of peoples. Moscow: Sotsekgiz.
Mill, J. (1981). Fundamentals of Political Economy. Moscow: Progress.
International tax information exchange (2017). All-Ukrainian weekly professional legal edition. Publisher: LLC "Yuridicheskaya Gazeta". (December 2017) — Access mode: http://yur-gazeta.com/publications/practice/inshe/mizhnarodniy-obmin-podatkovoyu-informacieyu.html.
Gavrilyuk, R.O. (2010). General scientific methodological principle of conformity and science of tax law. Scientific herald of Chernivtsi university: collection of sciences. works, 71—77.