ОСОБЛИВОСТІ ЗДІЙСНЕННЯ ДЕРЖАВНОГО КОНТРОЛЮ У РОЗВИНУТИХ ЗАРУБІЖНИХ КРАЇНАХ
А. П. Миколаєць

УДК: 35.078.3

А. П. Миколаєць

ОСОБЛИВОСТІ ЗДІЙСНЕННЯ ДЕРЖАВНОГО КОНТРОЛЮ У РОЗВИНУТИХ ЗАРУБІЖНИХ КРАЇНАХ

Анотація

Проаналізовано основні засади організації податкового контролю в розвинутих зарубіжних країнах. На підставі критичного аналізу з'ясовано основні форми та напрями здійснення державного контролю в досліджуваних країнах. Розглянуто нормативно-правову базу та інституційне середовище забезпечення процесу державного контролю. Запропоновано рекомендації, реалізація яких могла б сприяти удосконаленню процесу національного державного контролю в Україні у відповідності до європейських стандартів.

A. Mykolayets

FEATURES STATE CONTROL IN DEVELOPED FOREIGN COUNTRIES

Summary

The basic principles of the organization of tax control in developed foreign countries. Based on a critical analysis found the basic forms and directions of state control in the countries surveyed. Considered legal framework and institutional environment to ensure the process of state control. Recommendations whose implementation would contribute to improve the process of national state control in Ukraine according to European standards.
It is emphasized that a comprehensive financial control of public money transactions by tax authorities, and through them — and the law enforcement agencies and intelligence services in countries with developed market economy was made possible through the rapid development of cashless payments with the widespread use of computer systems. Giving tax authorities of these countries the rights and responsibilities of law enforcement agencies, including the creation of their financial units under investigation using specific methods, characteristic of intelligence, made it possible to significantly improve the efficiency of financial control in the field of taxation. A close interaction between tax authorities with law enforcement, especially in terms of information exchange, contributed to notable intensify the fight against certain types of crimes.
Through analysis of the organization of tax control in the studied countries outlined the main directions of its organization: focus on the harmonization of the relationship between taxpayers and public authorities; gradual reduction of the tax burden through the simplification of procedures administration as taxes and fees, and tax control; a structure of the tax department with a focus on certain categories of taxpayers; forming a complete electronic database for storage, processing and storage of data on each taxpayer account of its tax liabilities in general and for individual taxes, ongoing monitoring of performance indicators; anti-corruption measures implementing programs to eliminate the possibility of corruption among tax authorities, especially during field checks.

№ 12 2017, стор. 116 - 119

Рубрика: Державне управління

Кількість переглядів: 681