Tax control under conditions of reforms in Ukraine

• Main Author: Y. M. Vasiuk
• Format: Article
• Language: Russian
• Published: Grani 2015-03-01
• Series: Aspekti Publìčnogo Upravlìnnâ
• Online Access: https://aspects.org.ua/index.php/journal/article/view/4

The main directions of tax sphere reforming, that were represented in national documents, namely: the Cabinet of Ministers of Ukraine activity program, the Strategy of Sustainable Development «Ukraine–2020», Coalition Agreement, the Plan of Action to implement the Cabinet of Ministers of Ukraine activity program and the Strategy of Sustainable Development «Ukraine–2020» in 2015 are analyzed in the article. The essence of normatively-legal reforms’ providing in tax sphere is disclosed here. It concerns the questions of tax control in improving of VAT administration, forming of tax control system depending on the risk of taxpayers’ activity, providing openness of access to information payment about taxes. The place and role of tax control under conditions of modern reforms as a tool of budget revenues is grounded by the author. Foreign experience of using the mechanisms of tax control realization is clarified here. In the article the effect of administrative, legal, economic, informational tax control mechanisms, taking into account relevant practice in the EU, is singled out. Key words: tax reform, tax control, tax control system, foreign experience, mechanisms of tax control realization.