Karpinsky B.A.
The main
priorities of the tax control system reforming in Ukraine
Arrangement of the problem. The tax control is an
integral part of financial control, one of the most important functions of management,
which consists of three organic elements: prognostication (planning),
regulation and control. The effective tax control – it’s the necessary
condition of the successful functioning just the whole tax system as far as it
envelops the whole taxation system, and is made in except tax section, tax
groups, categories of tax payers and territories. But not only is the reforming
of the tax control system important question nowadays and also the effective
application of its methodology.
As far the problematic of tax control and system reforming in
Undecided part of the problem. The analysis
shows that in spite of the elaboration of series scientific approaches
according to the tax control problematic, especially in conditions of tax
service reformation, it has some unexplored places, on which the attention is
not paid, especially, it’s forming such kind of relations with tax payers,
which improve the level of free-will tax payment, and permit to reduce the
level of expenditures on leading the control-checking work. As used here more
attention is needed at the stage beforehand control according to the
methodology of making modern approaches to changing tax payers for leading the control-checking
work. In this context more attention is needed at the stage of beforehand
control according to the methodology of making modern approaches to changing
tax payers for leading verifications, another way using mathematic methods and
criteria of decisions’ adopting on the base of the risking theory. The next
aspect of general problem, which needs the significant approaches, going from
the opinion of practical workers of tax bodies, – it’s the term of leading
except kinds of verifications. These problematic regulations become the
precondition for leading such research.
The main part of research. The activity of tax control
depends on effective planning of tax checking’s of entrepreneur subjects. The
improving of the tax legislative is the important, but not enough condition of
reforming and formation the effective tax control in the state. Also the
opportunity of improving tax control
results – the main fiscal function of state tax service bodies had appeared [1
– 14].
Tax control leading by state tax service bodies is one of the fiscal
tasks in their activity, the main form of which is the tax verification.
Founding of the tax service, which effectively, truthfully, clearly and
honestly administrate the tax legislation.
The main principle of the everyday work has become partnership forming
between the state and owners, increasing the confidence and common
understanding between tax workers and tax payers. In the figure 1 the main
principles of work of tax bodies with tax payers are represented.
Figure 1. Scheme of the main principles of work of tax bodies with tax payers
The tax control reforming has to become the base of modernization of the
whole tax service, and also cutting-off on entrepreneur development, lessening
the quantity of verifications for law-abiding tax payers. Modernization of state
tax service depends on due improving of work with tax payers, control-checking
work, gathering tax debt and also the automating of the whole work of the
personnel of state tax service bodies. The modernization of tax service of
The modernization of tax service is directed on decision of such
questions:
§
effective ruling of human resources
in tax bodies;
§
improving of control-checking
process;
§
new forms of work with tax payers;
§
modernization of existence order of
registration, calculation, finding, reorganization and liquidation of tax
payers;
§
automatic process of reception and
processing of the tax declaration and reports;
§
improving of the methodology of
control system according to the tax debt payment.
During all stages of modernization the questionnaire of tax payers,
citizens and workers of tax service of
The most new approach could be used in case of determining two main
sphere of tax bodies’ activity – state supervision and state control. In
occasion, the state supervision could be done only by the observing of the
entrepreneur subject, and the aim will be value of its activity on accordance
of legislative norms and giving the support in case of necessity. The
verification is determined as the basic form of tax control leading, where the
aim is enacting the factitious stage of making up obligatory demands and
stopping of legislative infringements by entrepreneur subjects. In result, the
verifications could be only no planned.
It is necessary to give the direction on verification and decision of
the court to those whose activity is checked against the receipt. If those who
is checked refuse to put the sign, according to the rules the tax workers have
no right to begin the checking. Mostly, in such case they will assemble the act
of refuse from the sign. It is needed to underline: if checking is leaded on
legislative conditions and tax workers held all formalities, on the assets of
tax payer the administrative arrest could be put, and also may be the
administrative fine according to the Law of Ukraine „About
state tax service in Ukraine” from 04.12.90 y. №
509 – XII.
Most of entrepreneurs consider that verification procedures are very
intricate or intricate for their understanding. Today’s verification system is
consisted in such way that verifications are leaded very often and continues
too long. Many entrepreneurs consider the demands, that are raised during the
verifications as not understandable, that why they are disagreed with financial
sanctions, fines that are put on them. Very often, with the aim to avoid the
misunderstandings and negative consequences of verification the entrepreneurs
have to pay unofficial payments.
It is needed to introduce the constant exchange of information between
the tax service bodies and tax payers, with the help of introducing the civil
control of the controlling bodies’ activity, to consolidate legislatively
obligation of publication in Internet of the information about the order of
leading the verifications, rules and liabilities of the sides and the results
of verifications, giving to tax payers free consultations according to the
verifications’ leading, making the single base about the verifications. The
state tax service bodies have to lead the effective mass-explaining work with
tax payers, the aim trend of which is the improving the intercommunications
with controlling bodies and tax payers, that also will make better the tax
control reforming. The positive side in the work of tax bodies is that the sums
of additional payments and fines are not planned, and also the quantity of
opening the criminal affairs, affairs that are delivered into the court, and also
the information according to the entrepreneurs’ arrests is not popularized
(figure 2).
For example, the project of Tax Codex is intensively worked at, working
groups are held on the each of the project parts, which consists the best
specialists of STA, and also to the constitution of sub-groups 18 civil
organizations are joined. Separate positions of the project are put into the
discussion with the Association of tax payers.
Figure 2. The forms of work organization
with tax payers and citizens
Very important component of reforming have to become the introduction of
the system of risk management, where the controlling bodies don’t check every
enterprise, but those enterprises have to be chosen for verification which
carry the most menace from the side of appearing the accidents. It so called
the system of risk-management, according to which it
must put the different periodicity of verifications only for different groups
of the risk. Only on this base the most of legislative acts in different
countries are formed. As the result it will be possible to shorten the amount
of verifications, secure their clearness, and diminish the expenditures from
the side of the state and owners, to increase the budget incomes [3 – 9, 14].
For solving of the problem of unclearness of legislative norms it is
needed to form clear list of liabilities of controlling bodies and full list of
control questions to the entrepreneur subjects. To bar from the corruption from
the side of controlling bodies, the presumption of innocence must act, but not
beforehand guilt of those whose activity is checked, another way the controller
mustn’t behave unequally with tax payer. The
one’s more positive step will be formation of personal responsibility of tax
bodies’ workers for mistakes in work with intention or without intention, but
not on states or controlling body’s account. When there is no personal
responsibility, this reduces to the infringements of legislation.
Existing problem sometimes is formal attitude of tax workers to their
work, where those controllers don’t pay attention on the aims, for which they
are leading the verifications, and owners don’t pay attention on that, why
these demands exist.
In many countries of the world the displacement to the verification
system reforming become their excessive value, which also is the heaviness for
economy. The attention is paid in simplification and ordering the control
procedures. Very important question is leading the studies of controlling bodies’
personnel, timely informing of owners about the changes in tax legislation, introduction
of strategic planning in inspections.
The trends, directed on improving the work of controlling bodies firstly
are connected with reconsideration of legislation, organization of trainings on
studying the procedures and instructions of behaving with clients,
establishment of cooperation between the controlling bodies, government and
representatives of private sector. One of the basic principles in the area of
controlling bodies’ activity reforming will become the transfer from the system
of putting punishments for made infringements to the system of securing holding
established by the legislation demands and norms of safety measures.
The reforming of the tax control is an important question, which needs
improving. Except, state tax inspections are giving the propositions according
to the possible reforming of the tax control in result of exchange broadening
of informational resources between State custom service of Ukraine and State
tax administration, such as: in case of making export-import operations through
the custom border of Ukraine, custom bodies have to demand from subjects, which
are occupying the external economic activity, the reference of accordant bodies
of non-residents about the registration of such firms in tax bodies of
accordant countries.
Conclusions. By the authors of such research are
offered the next recommendations according to the decision of problematic
questions, which are related to the control-checking process, such as:
§
in case, when on the beginning of the
period, that is needed to check, the subject of entrepreneur activity had the
lack of some kinds of payments, in what way this fact must be reflected in the
act (for example, the lack, that appeared before the period which is checked,
but the part of payment is leaded in the checked period and so on). When the
control for timely putting into the individual cards of the payer paid sums of
taxes, duties, and other special payments, so it will be better to put the
fines for not timely paid the declared sums of the taxes by this department;
§
in case, when in period, that has to
be checked by the value added tax, non planned departure checks from the
question of right calculation of budget reimbursement of value added tax were
done, in what way the description of such checks has to be done with the aim of
escaping misunderstandings and reiterations;
§
during the checking of the subject of
entrepreneur activity in sphere of external economic activity, in the
describing part of the act (part 3) describe only the execution of such
contracts, on which the infringements are found, but in general part of the act
(reference) to point the list of all contracts of external economic activity,
for which the activity was leaded in the checked period.
One of the problem questions is leading the non planned verification
according to the question of the reimbursement of value added tax in the sum less
then 100 thousands of hryvnyas. Except, in subparagraph 7.7.5. of paragraph
7.5. of the article 7 of Law of Ukraine „About the
value-added tax” from 03.04.97 № 168/97 VC,
with changes and additions, is pointed that during 30 days the next before
taking the tax declaration, the tax body leads non departure (camera) verification
of this information. When there are many facts to consider that the account of
the sum of budget reimbursement was done with infringements of tax legislation,
tax body has the right to lead the non planned (documental) departure
verification of payer for determining of preciseness of accounting such budget
reimbursement. But we know, that for leading non planned verifications
according to the article 111 of Law of Ukraine „About
paying off the liabilities by the tax payers before the budgets and state aim
funds” № 2181-III with changes and additions
the decision of the court is needed.
In
case of changes in the legislative some problems appeared which prevent to the
difficulties in the work of control-checking department, so that it is needed:
§
the term of verifications of
enterprises with the turnover more than 50 millions of hryvnyas continue to 30
working days, but in case of appearing of disputable questions to end the
checking after getting the answers on requires from external sources or
decisions of state tax service the higher level, that in future has positively
influence on reducing the amount of complaining acts of verifications by the
tax payers;
§
if the tax payer don’t give the
explains and their documental confirmation on this compulsory written require of state tax service body during 10
working days from the day of getting the require to lead non planned departure
checks in case of appearing the needs in checking the registers from the person
which had the legal relations with tax payer without the beforehand direction
of the require to tax payer about the giving the explanations and their
documental confirmation about their relations with other tax payer;
§
exclude from the point 5 of 1 part of
11 article of Law of Ukraine from 4.12.1990 №
509-XII „About the tax service in Ukraine” the
words „to get from the commercial banks the reference about
the amount and turnover of the cash on the accounts (and also about the non
coming of the current cash from subjects of entrepreneur activity in time) in
case of the decision of the court” and give the right to state tax service
bodies to get such references with the help of written requires.
Except, by the authors of such research are offered the next trends of
improving the documental verifications’ leading:
§
increasing the amount of checks,
leaded commonly with the tax police;
§
leading of cross verifications;
§
using of non right methods for
the calculation of the base of taxation
in case of rightly determined legislative norms.
As the result of the tax transformation have to be made such tax
service, which will stimulate the economic development in Ukraine, that means
making conditions for enticing the investment into the economy of Ukraine, the
development of the enterprise; reducing of the tax pressure for leading the tax
legislation by tax payers and increasing incomes on the base of voluntariness,
securing of stable incomes to budgets of all levels.
literature
1.
Закон України „Про податок на додану вартість”
від 3.04.1997 р. № 168/97-ВР.
- Брезвін
А. У жовтні ми досягли найбільшого зростання надходжень до державної казни
за 2006 рік //Вісник податкової служби України. – 2006. – № 43. – С. 2-6.
- Карпінський
Б.А., Божко С.М. Валовий регіональний продукт: метод розрахунку/ Під ред.
к.е.н., професора Карпінського Б.А. – Львів: ЛДФЕІ, 2003. – 25 с.
4. Карпінський Б.А., Божко С.М. Продуктивність і сталий розвиток економіки: Монографія. – Львів: Логос, 2004. –
274 с.
5. Карпінський Б.А., Божко С.М. Сталий розвиток економіки: узагальнена
модель. Монографія. – Львів: Логос, 2005. – 256 с.
6.
Карпінський Б.А., Божко С.М., Карпінська О.Б.
Макроекономіка: зростання і сталий розвиток. Навч. посібник. – К.: ВД
„Професіонал”, 2006. – 282 с.
7.
Карпінський Б.А. Збалансованість фінансової
системи: методологія, оцінка, порівняння. Монографія. – Львів: Логос, 2005. –
496 с.
8.
Карпінський Б.А., Гаврилюк С.М. Методика
статистичної оцінки податкових надходжень регіону // Соціально-економічні
дослідження в перехідний період. Методологія статистичних оцінювань
соціально-економічних процесів (Збірник наукових праць). Випуск 3 (ХLI) / НАН
України, ІРД / Ред. М.І. Долішній. – Львів, 2003. – С. 94-105.
9.
Карпінський Б.А., Герасименко О.В. Фінансова
система: Навч. посібник. – 2-ге вид. – Львів: Магнолія Плюс, 2006. – 272 с.
10.
Карпінський Б.А., Залуцька Н.С. Податковий
контроль в Україні: концептуальні засади функціонування й удосконалення// Стан
і проблеми оподаткування в умовах ринкової економіки: Матеріали VI
Міжнародної науково-практичної конференції (24 листопада 2006 р.). – Донецьк:
ДонДУЕТ, 2006. – С. 375-378.
11.
Мельник В.М., Солдатенко О.В. Податок на додану
вартість у податковій системі України //Фінанси України. – 2006. – № 9. – С.
82-92.
- Соколовська
А.М. Податкова політика в Україні у контексті її впливу на розвиток
економіки //Фінанси України. – 2006. – № 9. – С. 65-82.
- Чи треба
удосконалювати нашу систему оподаткування? //Економіст. – 2006. – № 10. – С. 16.
14.
Karpinsky B.A., Bozsko S.M. Economic growth at sustainable development of economy. The
monography. – Lviv: Prostir-M, 2006. – 376 p.
відомості
про автора
Прізвище: Карпінський
Karpinsky
Ім’я: Борис
Boris
По-батькові: Андрійович
Andreyvich
Посада: завідувач кафедри економіки та підприємництва
manager of
department of economy and enterprise
Наукова ступінь і кандидат економічних наук
вчене звання: доцент, ст. науковий співробітник, академік
МКА
PhD Economics, senior
research worker, academician of ISA
Організація: Львівська державна
фінансова академія (ЛДФА)
Службова адреса: вул.
Коперника, 3, м. Львів, 79000
Телефон: (0322) 251-23-94
Е-mail: Karpinsky 01@ mail.ru
Домашня адреса: вул. П. Панча, 11 кв. 70, Львів, 79020
Телефон: (0322) 52-20-82; 8-097-58-08-222
відомості
про автора
Прізвище: Залуцька
Zalutska
Ім’я: Неля
Nelya
По-батькові: Станіславівна
Stanislavivna
Посада: асистент кафедри
економіки та підприємництва
assistant of department of economy and enterprise
Організація: Львівська державна
фінансова академія (ЛДФА)
Службова адреса: вул.
Коперника, 3, м. Львів, 79000
Телефон: (0322) 251-23-83
Е-mail: Nelya 1984@ mail. ru
Домашня адреса: вул. Олесницького 41/1, Львів, 79025