Реформа державної фіскальної служби України в контексті модернізації системи державного фінансового менеджменту
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Date
2015
Journal Title
Journal ISSN
Volume Title
Publisher
Український інститут розвитку фондового ринку
Abstract
У статті розглянуто і з критичних позицій проаналізовано положення
сучасних концепцій, що стосуються реформування Державної фіскальної
служби України. Запропоновано рекомендації щодо зміни статусу ДФС України та розподілу повноважень між її рівнями. Обґрунтовано необхідність
застосовування нового підходу до застосування контрольно-перевірочних
заходів, спрямованих на упередження правопорушень, а не їх виявлення.
Taking into consideration decentralization processes in Ukraine according to
the President’s Program «Strategy 2020» and inefficient tax administration,
SFS competencies and powers should be changed. The authors analyse conceptions
concerning the State Fiscal Service of Ukraine modernization and make conclusion
that these concepts do not consist any statements which would change approaches
to control activity of fiscal body. Tax control is still focused on evaluating taxes
in the past. Proposals concerning structure changes in the context of financial
decentralization are not clear; distribution of functions between levels of SFS
is absent. Moreover, ways to achieve definite in the SFS institutional reform
presentation goals and objectives, mostly the same as they were in previous
government programs and conceptions.
The authors consider that tax control should prevent tax offences and cover
current business activity. Only then it will prevent tax offences. Without changers
in the approaches to the control any modernization of the fiscal authorities’
structure will not be successful. To establish partnership relations between fiscal
authorities and taxpayers the following measures should be made: systematize
tasks and functions of fiscal bodies, avoiding their duplication; identify completely
tax inspector’s rights at the legislative level; develop a system of tax officer’s
administrative responsibility, identify the subjects who have to pay penalties, the
kind of offences and the size of penalties.
To solve the problem of the relationship between tax authorities and taxpayers,
the activity of state fiscal service should be organized not by functional directions,
but by the categories of taxpayers: large taxpayers, medium business and small enterprises. For these three categories of taxpayers different approaches to support
and cooperation with them should be used. Cooperation with large tax payers should
be organized on the principles of permanent location of a group of tax inspectors
at the place of taxpayer’s business activity.
The authors offer the next Fiscal authorities status and structure: 1) SFS
should be the division of Ministry of Finance and it must lead general taxpayers
and tax revenues registers, include analytical department, large taxpayers office
and department of financial investigation. 2) Service centres for medium and
small business taxpayers should be established at the law level. Their main goal
should be serving and assisting taxpayers.
Description
Keywords
державна фіскальна служба України, реформа дфс, податковий контроль, податкове правопорушення, податкове адміністрування, State Fiscal Service of Ukraine, SFS reform, tax control, tax offences, tax administration
Citation
Тимченко О. Реформа державної фіскальної служби України в контексті модернізації системи державного фінансового менеджменту / Олена Тимченко, Юлія Сибірянська // Ринок цінних паперів України. – 2015. – № 8. – С. 69–76.