Support of large taxpayers foreign experience and its actuality for Ukraine
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2016, Vol 78, Issue 4
Abstract
The article deals with the features of foreign experience of support of large taxpayers considering its actuality for Ukraine in terms of harmonization of relations between fiscal authorities and taxpayers. The key characteristics of the models of functioning of large taxpayers’ units in Australia, Great Britain, Norway and the Netherlands are identified.The attention is focused on the application of risk-based approach to servicing large taxpayers in the Australian Taxation Office. The activities of the Large Business directorate in the UK and the preconditions of its effectiveness are clarified. The horizontal monitoring peculiarities of large taxpayers in the Netherlands are revealed. The advantages of implementing an enhanced dialogue with large taxpayers and the need for introduction of risk-based methods to supporting large taxpayers in Ukraine are substantiated.
Authors and Affiliations
O. S. Vatamaniuk
Keywords
Related Articles
- EP ID EP271573
- DOI -
- Views 143
- Downloads 0
Economic problems of Value-Based Management: analysis of dissertation theses defended in Ukraine
The analysis of dissertations defended in Ukraine for the specialty 08.00.04 «Economics and Management of Enterprises», which raises the economic issues of the application of Value-Based Management for Ukrainian enterpri...
CSR effectivity evaluation with usage of game theory
The article is devoted to the implementation of the game theory for the CSR effectivity evaluation. We proved the fact that zero-sum game cannot be applied to the CSR. Based on the rational nature of players, each of the...
Problems and prospects of motor insuarance market in Ukraine
Taking into account the impact of current problems in the economy on the state of the insurance market the functioning problems occur on structuring motor insurance market and its balance. The study aims to identify tren...
Development of the Korostyshiv city amalgamated territorial community in conditions of decentralization of authority
The article discusses the state of development of the Korostyshiv city amalgamated territorial community in conditions of decentralization of authority. The main directions of reforming the system of local government are...
Еcological security of environment in Zhytomyr region
The article is aiming at the study of environmental hazards in Zhytomir region. Its main objective is to identify the set of adverse factors affecting the state of danger and compose a necessary starting material for the...