FEATURES OF FISCAL ADJUSTING OF LARGE TAXPAYERS
DOI:
https://doi.org/10.15330/apred.2.12.43-51Keywords:
taxes, fiscal adjusting, large taxpayers, instruments of the fiscal adjusting, Government fiscal service, Office of large taxpayersAbstract
The article is sanctified to the actual subjects is research of problems of the fiscal adjusting from the side of the state, and in particular, study of features of the fiscal adjusting of large taxpayers (ВПП) in Ukraine, his generalization and systematization, determination of priority directions of his perfection. Results are represented in the analysis of fiscal environment of doing business in Ukraine, нармативно-правового legislation in relation to the features of registering and administration of ВПП. A novelty consists in the поглибленному study of теоретико-методологічних principles in the field of the fiscal adjusting of ВПП. Practical meaningfulness is taken to the grant of concrete suggestions on the way of perfection of these processes.
JEL: H 32
References
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2. Іnternal revenue code of Ukraine : by the state on 01 February 2016. Web. <http://zakon5.rada.gov.ua /laws/show/2755-17>.
3. A commercial code of Ukraine from 16 March 2003 № 436-IV. Web. <http://zakon4.rada.gov.ua/laws/show/436-15>.
4. About determination of criteria of taking of objects of public domain to such, that have a strategic value for an economy and safety of the state. Resolution of Cabinet of ministers of Ukraine from 3 November 2010 № 999. Web. <http://zakon3.rada.gov.ua/laws/show/999-2010-%D0%BF>.
5. Subbot, А. “Providing of control and account of large taxpayers.” Viche 24 (2013). Web. <http://www.viche.info/journal/3994/>.
6. An agreement is about an association between Ukraine, from one side, and by the European union, European concord from a nuclear-power and their states by members, from other side: it is Ratified by Law of Ukraine from September, 16, 2014 № 1678 - VII. Web. <http://zakon0.rada.gov.ua/laws/show/984_011>.
7. About approval of the finances of plans of імплементації of some acts of legislation of ЄС worked out by Ministry in the field of a record-keeping and audit : Order of Cabinet of ministers of Ukraine from 8 April 2015. Web. <http://zakon3.rada.gov.ua/laws/show/345-2015-%D1%80>.
8. Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC: Official Journal of the European Union 2013. Web. <http://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=%20OJ:L:2013:182:0019:0076:EN:PDF>.
9. About claim of Order of forming of Register of large taxpayers. Order of Ministry of finance of Ukraine from 21 October 2015 № 911. Web. <http://zakon.rada.gov.ua/laws/show/z1395-15>.
10. Ease of Doing Business in Ukraine : The World Bank. Web. <http://www.doingbusiness.org/data/exploreecies /ukraine>.
11. Vatamanuyk, О. S. Accompaniment of large taxpayers and his perfection in Ukraine: dis. on the receipt of sciences. degree of candidate economic of sciences : special. 08.00.08 is Money, finances and credit". Kyiv, 2016. Print.
12. Sheet of Government fiscal service from 24.02.2016 №4062/10/28-10-06-11 : in relation to presentation of accounting and tax payment. Web. <http://www.profiwins.com.ua/uk/letters-and-orders/gna/7426-4062.html>.
13. Lukyanenko, К. S. “Tax adjusting in Ukraine.” Economy of building and municipal economy 9.3 (2013) 243-51. Print.
14. Medynska, T.V., and R. Y. Cherevata. “Direct taxation in the context of European experience.” Collection of scientific works. Lutsk national technical university 3.12( 2015): 389-00. Print.
15. Medynska, T.V., and Malets A. T.“Fiscal environment of doing business in Ukraine.” Issues of the day of registration-analytical process in a management entrepreneurial activity: materials of ІІІ of the International research and practice internet-conference (on November, 26 in 2015). Mukachevo, 2015. 425-27. Print.
16. Official web-site GFS Ukraine. Web. <http://sfs.gov.ua>.
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Published
2016-04-26
How to Cite
Medynska , T., & Malets , A. (2016). FEATURES OF FISCAL ADJUSTING OF LARGE TAXPAYERS. The Actual Problems of Regional Economy Development, 2(12), 43–51. https://doi.org/10.15330/apred.2.12.43-51
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State finance management
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