Legal regulation of the methods and procedures to enforce tax obligations in Ukraine : current status.
Journal Title: Правовий часопис Донбасу - Year 2016, Vol 55, Issue 1
Abstract
The article is deals with the problems of practical application of the Tax Code of Ukraine governing the enforcement of the taxpayers' tax obligation and development of proposals on improving legal regulation of relations between the supervisory body and the taxpayer in case when a taxpayer has not fulfilled obligations after dead line. Conclusions and recommendations for further research. 1. It is advisable to fix a separate rate exhaustive list of ways to enforce tax obligation and reason to use each of them. These methods include: tax pledge, suspension of debit transactions on the taxpayer’s accounts and administrative seizure of property, including securities and other assets that are in the banks. Eventually, with a stabilization of the domestic economy this list may be supplemented with a bank guarantee or other means effectively used by regulatory authorities of advanced foreign countries. It has been discussed in some monographic studies. 2. There is the need to differentiate between administrative detention and suspension of debit transactions on the accounts of the taxpayer as ways to enforce the taxpayer's tax obligation and coordination of Ukrainian TC defining them, and Article 59 of the Law of Ukraine "On Banks and Banking". 3. In determining contents of application procedures of mention ways to ensure, it is worthy to unify them, taking into consideration the common purpose and core business of their applications. The initiator of using all methods to ensure is the supervisory authority empowered by the state to implement its policy in the tax area. This body that cooperates directly with a taxpayer, has information on his financial position and discipline, must be logically given the right to decide on using any method of securing. The important guaranties of taxpayer’s rights are: a clear definition of procedures to ensure the usage of these methods, and an indication of the possibility and necessity of checking the legality of the controlling body’s decision as for their application by a court (administrative). Further research of ways to enforce a taxpayer's tax obligation and unification, specification of procedures for their use in the main legal act, will enhance their practical effectiveness and create real conditions to guarantee the rights of a taxpayer. It will significantly decrease the amount of work in administrative courts.
Authors and Affiliations
Olga Tylchyk
Keywords
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