CURRENT STATE OF LEGAL REGULATION OF FUNCTIONING OF THE SYSTEM FOR MONITORING OF COMPLIANCE OF TAX INVOICES/ADJUSTMENT CALCULATIONS WITH CRITERIA OF RISK DEGREE ASSESSMENT
Journal Title: Юридичний науковий електронний журнал - Year 2018, Vol 1, Issue
Abstract
One of the essential structural signs of the state is the taxation system, because one of the goals of state regulation is such a system of administration of taxes and fees, for which, on the one hand, collected taxes should be sufficient to provide implementation of tasks and performing functions, facing the State, and on the other hand, the burden of the tax withholding procedure must not be excessive for a payer.Value added tax is the main source of filling of the State budget of Ukraine. Therefore, the state of public finances depends largely on its economic fiscal efficiency. Its enhancement requires improvement of the legal regulations, which govern tax charging. In this case, normative and legal regulation of administration of value added tax in Ukraine is in motion due to carrying out permanent reforms.Thus, the system of monitoring of compliance of tax invoices/adjustment calculations with the criteria of risk degree assessment, which are sufficient to stop registration of a tax invoice/adjustment calculation in the Unified register of tax invoices, was implemented for value added tax payers in Ukraine in 01.07.2017.Taking into account a certain period of time, within which the System works, and quite a lot of attention to it of the Cabinet of Ministers, the Ministry of finance of Ukraine, the State fiscal service of Ukraine and of taxpayers, as well as existence of challenges, including those regarding the suspension of action of the System, there arises the need for further research on the issue of legal regulation of the system for monitoring of compliance of tax invoices/adjustment calculations with the criteria of risk degree assessment. The article analyzes the current state of the legal regulation of functioning of the system for monitoring of compliance of tax invoices/adjustment calculations with the criteria of risk degree assessment, which made it possible to identify the shortcomings of the mechanism of legal regulation and to outline the ways ofovercoming them and to formulate scientifically substantiated conclusions on the outlined issues.A special feature of existence of the regulatory-legal support of administration of value added tax in Ukraine was and still is legal collisions of particular provisions of legislative documents, leading to disputes between regulatory authorities and tax payers. The legislator must find a common denominator between the frequency of changes in the law and certainty of tax regulations for taxpayers. Otherwise, it would do harm to the national economy and undermines inner morality of law, breaking two of its conditions at the same time: sustainability of law in time and banning the laws that have a retroactive effect.
Authors and Affiliations
А. В. Логвин
Keywords
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