ADMINISTRATIVE AND LEGAL SUPPORT OF TAXPAYERS SERVICE
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 47, Issue 2
Abstract
The article analyzes the updated provisions of the Tax Code of Ukraine in connection with the implementation of the tax reform regarding the establishment of interaction between taxpayers and the administrations in electronic form. Separately, attention is paid to the normative fixing of the concept of «electronic cabinet» and its contents. It is noted that now all grounds for rendering administrative services electronically through the Internet using the taxpayer electronic cabinet, which minimizes labor costs and corruption risks, will serve as a significant step towards establishing a partnership between taxpayers and the State Fiscal Service of Ukraine.
Authors and Affiliations
В. В. Тильчик, В. С. Чичилюк
Keywords
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