The Current State of Tax Administration in Ukraine: an Analytical Review of Terminology
Abstract
Abstract:
The article includes the study of contemporary legal problems of regulation of the collection of taxes and fees and submit proposals for their improvement.
Analysis of current tax legislation Ukraine, departmental regulations and practices for their implementation, theoretical understanding of scientific works, publications and recent research shows that today urgently needs further reformatting the Tax Code of Ukraine. Recently, discussions around the Tax Code of Ukraine tend to increase. Particularly sharp criticism is about the quality of writing legal text of the Code, its shape and structure.
The current topic of contemporary tax debates in Ukraine is the imperfection of the current norms of the Tax Code. The generally acknowledged problem in the field of tax legislation is recognized by the language and technical quality of tax law-making.
Consequently, the study of legal problems in the regulation of relations in the field of collecting taxes and fees shows that one of the principles on which the tax legislation of Ukraine should be based on the principle of uniqueness and stability of the meanings of concepts. In accordance with them, the legal rules of the tax legislation should be formulated clearly. Legal terms should be used in the texts of tax legislation in a logical and consistent manner. That is, the formation of tax terms, their consolidation in modern tax legislation should take place on their own tax base.
Imperative provisions of the Tax Code of Ukraine, which are based on positive obligations must provide clarity, intelligibility of tax regulations. Another problem, in our opinion, is the question of efficient use in existing Ukrainian tax legislation concepts of ‘special tax regime’, ‘generic tax regime’, ‘tax regime’, ‘special regime’.
References
[2] Artykutsa, N. 2013. Ancient terms of Ukrainian law: etymological reconstructions and semantic observations, [Online] Available: http://nbuv.gov.ua/UJRN/NaUKMAun_2013_144-145_11.
[3] Azarov, M.Ya. 2010. Naukovo-praktychnyj komentar do Podatkovoho kodeksu Ukrainy [Scientific and practical commentary on the Tax Code of Ukraine]. Ministry of Finance of Ukraine, National University of State Tax Service of Ukraine.
[4] Baltadzhy, P.M. 2008. Judicial language of law-enforcement acts, Kyiv, V.M. Koretsky institute of State and Law of the National Ukrainian Academy of Science.
[5] Bilya, I.O. 2004. The theoretical basis of the norm making technique, Kharkiv, National Law Academy of Ukraine named after Yaroslav Mudry.
[6] Chorna, O.V. 2009. The Ukrainian terminology of the tax sphere: the structure, the functioning, forming, Kyiv, The Institute of the Ukrainian language at National Academy of Sciences.
[7] Gratsianov, A.I. 2004. Legislation systematization and unification process and evolution of Ukrainian justice, Kyiv, National Academy of Internal Affairs.
[8] Kryskiv, M.Yo. 2010. The level of speech culture of juridical editions, [Online] Available: http://nbuv.gov.ua/UJRN/NZTNPU_ped_2010_3_21.
[9] Legislation Institute of the Verkhovna Rada of Ukraine. 2017. The quality and effectiveness of legislation: actual problems. [Online] Available: http://www.golos.com.ua/article/284617.
[10] Nyzhnyk, N., Muza, O. 2015. The Segment Legal Monitoring in the Theory of Law-Making: Statement of a Question, [Online] Available: http://nbuv.gov.ua/UJRN/vapny_2015_1_7.
[11] Hussey, W.M., Lubick, D.C. 1996. Basic world tax code and commentary, [Online] Available: http://photos.state.gov/libraries/costarica/19452/pdfs/bwtc.pdf
[12] Werbeniec, M.B. 2004. Legal Terminology of Ukrainian Language: History of Formation and Functioning, Kyiv, The Institute of Philology at Taras Shevchenko National University of Kyiv.
[13] The Law of Ukraine ‘On the Concept of State Program for Adaptation of Ukrainian Legislation to the Legislation of the European Union’ of 21 November 2002 № 228-IV // [Online] Available: http://zakon4.rada.gov.ua/laws/show/228-iv.
[14] Model’nyy podatkovyy kodeks dlya derzhav-uchasnyts’ SND. Hlava 3. Sproshchena systema opodatkuvannya dlya sub’yektiv maloho pidpryyemnytstva SND [Model Tax Code for CIS countries. Chapter 3. Simplified system of taxation for small businesses in the CIS] of 16 June 2003 [Online] Available: http://zakon1.rada.gov.ua/laws/show/997_a33.
[15] Tax Code of Ukraine of 2 December 2010 № 2755-VI [Online] Available: http://zakon0.rada.gov.ua/laws/anot/en/2755-17.
[16] The Law of Ukraine ‘On the system of taxation’ of 25 June 1991 № 1251-XII [Online] Available: http://zakon2.rada.gov.ua/laws/show/1251-12.
[17] The Constitution of Ukraine of 28 June 1996 [Online] Available: http://zakon5.rada.gov.ua/laws/show/254к/96-вр.
[18] The Commercial Code of Ukraine of 16 January 2003 № 436-IV [Online] Available: http://zakon5.rada.gov.ua/laws/show/436-15.
The Copyright Transfer Form to ASERS Publishing (The Publisher)
This form refers to the manuscript, which an author(s) was accepted for publication and was signed by all the authors.
The undersigned Author(s) of the above-mentioned Paper here transfer any and all copyright-rights in and to The Paper to The Publisher. The Author(s) warrants that The Paper is based on their original work and that the undersigned has the power and authority to make and execute this assignment. It is the author's responsibility to obtain written permission to quote material that has been previously published in any form. The Publisher recognizes the retained rights noted below and grants to the above authors and employers for whom the work performed royalty-free permission to reuse their materials below. Authors may reuse all or portions of the above Paper in other works, excepting the publication of the paper in the same form. Authors may reproduce or authorize others to reproduce the above Paper for the Author's personal use or for internal company use, provided that the source and The Publisher copyright notice are mentioned, that the copies are not used in any way that implies The Publisher endorsement of a product or service of an employer, and that the copies are not offered for sale as such. Authors are permitted to grant third party requests for reprinting, republishing or other types of reuse. The Authors may make limited distribution of all or portions of the above Paper prior to publication if they inform The Publisher of the nature and extent of such limited distribution prior there to. Authors retain all proprietary rights in any process, procedure, or article of manufacture described in The Paper. This agreement becomes null and void if and only if the above paper is not accepted and published by The Publisher, or is with drawn by the author(s) before acceptance by the Publisher.