European experience of taxation : comparative analysis of duties of tax agents of Ukraine and Austria.
Journal Title: Прикарпатський юридичний вісник - Year 2016, Vol 4, Issue
Abstract
In the conditions of modern eurointegration our state undertakes sure steps to bringing of the legal, finan- cial and tax systems to conformity with the European standards, but at research of legal status of tax agents in Ukraine and some European countries, certain divergences appear in their plenary powers and duties. Exactly by it the conditioned necessity to do the comparative analysis of this element of legal status of tax agent and adopt experience of Austria more accrued rights and duties of this subject of tax legal relationships are clearly regulated in the legislation of that. In the article, functioning of institute of tax agent in Ukraine and state of introduction of him is analysed in the tax system of country. On the basis of experience of the Austrian republic the ways of optimization of work of tax agent are offered in Ukraine.
Authors and Affiliations
К. Д. Янішевська
Keywords
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