ADMINISTRATIVE AND LEGAL PRINCIPLES OF ACTIVITIES OF TAX AUTHORITIES IN UKRAINE AND EU MEMBER COUNTRIES: COMPARATIVE LEGAL ANALYSIS

Dmytro Andreiev, Oleg Basai, Ruslan Bilokin

Abstract


The aim of the article is a comparative legal analysis of the administrative and legal principles of activities of tax authorities in Ukraine and EU member countries, including the consideration of structural subordination and the place of these authorities in the system of executive power in EU member countries, the scope of authority of their officials; search and characterization of foreign experience, which would be acceptable for implementation and use in national conditions. The subject of the study is the administrative and legal principles of the activities of tax authorities in EU member countries. Methodology. The research is based on a direct comparison of features of the structure and coordination of tax authorities in the European Union and Ukraine. The example of the experience of Germany, France, Sweden, and other countries determines the advantages and disadvantages of different operating conditions of the tax authorities. Based on a comparative legal analysis of the provisions of the current legislation of Ukraine, the possibilities and limits of the application of positive foreign experience in this sphere are determined. The results of the study revealed that the experience of EU countries in providing and organizing the activities of tax authorities in most cases is based on the centralization of the system of tax authorities within a certain executive body, and provision of officials of the latter with a wide range of authorities, and active using of information technology in their activities in taxation and tax control. Practical implications. Interrogation of the foreign administrative and legal principles of the activities of the tax authorities indicates that to increase the operating efficiency of the national system of such departments, it is expedient to extend the limits of their administrative influence, as well as improve the activity by introducing the latest information technologies, following the example of Spain, Austria, etc. However, a comparative legal analysis enabled to determine that the current administrative and legal model of organizing the system of tax authorities is better than in the EU countries, since the existing State Fiscal Service of Ukraine is a completely independent agency, which ensures a higher level of objectivity, rationality, and impartiality of its activities. Relevance/originality. A comparative analysis of the administrative and legal principles of the activities of tax authorities in Ukraine and EU member countries is the framework for developing the most promising sectors of national legislation in this sphere.

Keywords


administrative and legal principles, EU member countries, foreign experience

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DOI: http://dx.doi.org/10.30525/2256-0742/2018-4-3-8-14

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