Publication date: 09.07.2024
Legal regulation of tax relations in Ukraine
Introduction
Tax relations play a key role in the formation of the state's financial system. They ensure the flow of funds to the state budget, which are used to finance socially important programs and functions of the state. The legal regulation of tax relations in Ukraine is an important tool for ensuring the efficient functioning of the tax system, protecting the rights of taxpayers and adherence to the principles of tax justice. In this article, we will review the main principles, regulations and authorities that regulate tax relations in Ukraine.
Basic principles of tax regulation
The legal regulation of tax relations in Ukraine is based on several basic principles that define the rules and norms of behavior of participants in tax relations:
Theprinciple of legality. All taxes and fees are established exclusively by the laws of Ukraine. Tax legislation must be clear, understandable and stable to enable taxpayers to fulfill their tax obligations.
Theprinciple of fairness. The tax burden should be distributed fairly among taxpayers, taking into account their ability to pay. The taxation system should be progressive, i.e., it should ensure that those with higher incomes contribute more to taxes.
Theprinciple of universality. All citizens and legal entities that receive income or own property are subject to taxation on a general basis, without any privileges or discrimination.
Theprinciple of equality. All taxpayers should be equal before the law and be subject to the same taxation rules regardless of their form of ownership or legal form.
Theprinciple of certainty. Tax legislation should be sufficiently clear and predictable to allow taxpayers to plan their tax liabilities in advance and avoid tax risks.
Key regulations
The legal regulation of tax relations in Ukraine is based on a number of regulations, among which the key ones are
TheTax Code of Ukraine. This is the main regulatory act governing the procedure for the establishment, calculation and payment of taxes and duties in Ukraine. The Tax Code defines the rights and obligations of taxpayers, establishes tax control procedures and liability for violation of tax laws.
Customs Code of Ukraine. The Customs Code regulates the procedure for the movement of goods across the customs border of Ukraine, establishes rules for customs clearance, control and taxation of customs payments.
TheLaw of Ukraine "On Collection and Accounting of the Single Social Contribution for Obligatory State Social Insurance". This law regulates the procedure for calculation and payment of the unified social tax, which is used to finance the social insurance system.
Law of Ukraine "On the State Tax Service of Ukraine". The Law defines the legal framework for the State Tax Service of Ukraine, its tasks, functions and powers in the field of tax and fee administration.
State regulatory authorities
The main governmental authorities responsible for regulating and supervising tax relations in Ukraine are:
TheMinistry of Finance of Ukraine. The Ministry of Finance is responsible for formulation and implementation of the state tax policy, development of regulations in the field of taxation, coordination of activities of other state authorities in this area.
TheState Tax Service of Ukraine (STS). The STS administers taxes and duties, conducts tax control, ensures collection and accounting of tax revenues, and is engaged in explanatory work among taxpayers.
State Customs Service of Ukraine. The Customs Service is responsible for customs control and clearance of goods moving across the customs border of Ukraine, administration of customs payments and prevention of customs offenses.
Rights and obligations of taxpayers
The tax legislation of Ukraine defines the rights and obligations of taxpayers aimed at ensuring the fulfillment of their tax obligations and protecting their rights.
Rights of taxpayers
Theright to information. Taxpayers have the right to receive information about tax legislation, the procedure for calculating and paying taxes, their rights and obligations, and decisions of tax authorities.
Theright to a tax credit. Taxpayers have the right to a tax credit in cases provided for by tax legislation, which reduces their tax liabilities.
Theright to appeal. Taxpayers have the right to appeal against decisions, actions or omissions of tax authorities in administrative or judicial proceedings.
Theright to tax advice. Taxpayers have the right to receive free tax advice from tax authorities on the application of tax legislation.
Responsibilities of taxpayers
Obligation topay taxes. Taxpayers are obliged to pay taxes and duties in a timely manner and in full in accordance with the requirements of tax legislation.
Obligation to keeprecords. Taxpayers are obliged to keep records of income, expenses and other indicators that determine their tax liabilities, as well as submit tax reports to the tax authorities.
Obligation to keepdocuments. Taxpayers are obliged to keep documents confirming their income, expenses and other indicators for the period established by the tax legislation.
Obligation to cooperatewith tax authorities. Taxpayers are obliged to provide the tax authorities with information necessary for them to perform their functions, as well as to facilitate tax audits.
Tax control
Tax control is an important component of the tax regulation system aimed at ensuring compliance by taxpayers with the requirements of tax legislation. The main forms of tax control include:
Tax audits. This is the main form of tax control, which involves verification of the correctness of calculation, completeness and timeliness of payment of taxes by taxpayers. Tax audits may be scheduled and unscheduled.
In-houseaudits. These are audits conducted by the tax authorities without visiting the taxpayer's place of business, based on the analysis of tax returns and other documents submitted by the taxpayer.
Documentary audits. These are audits conducted at the taxpayer's place of business, including the analysis of primary documents, accounting registers, financial statements and other documents.
Actual audits. These are inspections conducted at the place of actual business operations, including inventory of inventory, checking cash discipline, correct use of payment transaction registers, etc.
Tax disputes
Tax disputes are an integral part of tax relations that arise when taxpayers disagree with decisions, actions or omissions of tax authorities. The main forms of tax dispute resolution include:
Administrative appeal. Taxpayers have the right to appeal against decisions, actions or omissions of the tax authorities administratively by filing complaints with the higher tax authorities.
Judicial appeal. Taxpayers have the right to appeal against decisions, actions or omissions of the tax authorities in court. The judicial resolution of tax disputes ensures legal protection and objectivity in the consideration of cases.
Mediation. In some cases, tax disputes can be resolved through mediation, an alternative dispute resolution procedure involving an independent mediator who helps the parties reach a mutually acceptable solution.
Tax incentives
The Ukrainian legislation provides for various forms of tax incentives aimed at supporting economic development, attracting investment and stimulating entrepreneurial activity. The main types of tax incentives include:
Tax privileges. These are tax reductions or exemptions for certain categories of taxpayers or activities that are of priority importance to the country's economy.
Investment tax credits. These are temporary reductions in tax liabilities for companies that invest in modernization of production, introduction of new technologies or infrastructure development.
Special tax regimes. This is the establishment of special taxation conditions for certain categories of taxpayers or territories that promote entrepreneurship, investment and employment.
Conclusion.
The legal regulation of tax relations in Ukraine is an important tool for ensuring the effective functioning of the tax system, protection of taxpayers' rights and compliance with the principles of tax justice. It includes the regulatory framework, activities of state regulatory and supervisory authorities, rights and obligations of taxpayers, mechanisms of tax control and resolution of tax disputes. Effective legal regulation contributes to the development of the tax system, increases the level of voluntary fulfillment of tax obligations and ensures stable economic development of Ukraine.
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