FACILITATING THE COMPULSORY PROCEDURES FOR TAXPAYERS IN UKRAINE
Abstract
There are twenty-two types of tax returns in Ukraine, which constitute the entities and submit to fiscal authorities. This is the result of a considerable administrative burden on taxpayers. The time for the calculation and payment of the obligations of the major taxes and fees in Ukraine is much higher than in the European Union. So the experience of the European Union on simplification of tax accounting for corporate profit tax and value added tax is analyzed in the article. The comparative analysis of the administrative burden on economic entities to perform mandatory procedures for taxpayers in the European Union and Ukraine is realized. Determined that amendments to the European Union legislation aimed at neutralizing the negative impact of tax administration on small business, stimulating the development of electronic document management, greatly simplify tax procedures related to the conduct of activities in the European Union and reducing administrative costs for business. The measures aimed at reducing the time and financial expenses associated with the tax accounting of corporate profit tax and the value added tax are proposed. The implementation of the proposed measures will allow neutralizing the negative impact of the administration of taxes on entrepreneurship in Ukraine. It is proposed to amend the tax legislation of Ukraine that will allow adapting the current tax system to the European Union conditions.
Keywords: tax accounting, tax administration, administrative burden.
References
Література
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