Legal regulation of tax management in Ukraine

Authors

  • Oleksandra Oliynychuk Ternopil National Economic University
  • Iryna Chaika Ternopil National Economic University

DOI:

https://doi.org/10.35774/app2019.01.060

Keywords:

taxes, tax management, tax legislation.

Abstract

The domestic and foreign experience of organization of the tax system and tax management in particular are analyzed. The various vectors of economic interests in tax management are substantiated. The structure of tax legislation is highlighted. The legal support and evolution of tax management development are considered. The disadvantages of legal support of tax management in Ukraine are outlined and ways of its improvement are formulated.

References

Bashniak, O.S. (2005). Pryntsypy opodatkuvannia ta yikh realizatsiia u podatkovomu zakonodavstvi Ukrainy [Principles of taxation and their implementation in the tax legislation of Ukraine]. Extended abstract of candidate’s thesis. Kharkiv: Yaroslav Mudryi National Law University [in Ukrainian].

Ivanov, Yu.B., Krysovatyi, A.I., Kizyma, A.Ia., Karpova, V.V. (2008). Podatkovyi menedzhment [Tax management]. Kyiv: Znannia [in Ukrainian].

Konventsiia pro vzaiemnu administratyvnu dopomohu v podatkovykh spravakh (ETS 127) (1988), [Convention on Mutual Administrative Assistance in Tax Matters]. https://zakon.rada.gov.ua Retrieved from https://zakon.rada.gov.ua/laws/show/994_325 [in Ukrainian].

Konstytutsiia Ukrainy, pryiniata 28 cher. 1996 roku, [Constitution of Ukraine from June 28 1996], http://zakon4.rada.gov.ua Retrieved from http://zakon4.rada.gov.ua/laws/show/254%D0%BA/96-%D0%B2%D1%80 [in Ukrainian].

Levytska, S.O., Tsymbaliuk, A. F. (2011). Podatkovyi menedzhment na makrorivni: vitchyzniana ta mizhnarodna praktyky vprovadzhennia [Tax management at the macro level: national and international implementation practices]. Naukovi zapysky [Natsionalnoho universytetu "Ostrozka akademiia"].Ser. : Ekonomika. – The National University of Ostroh Academy Proceedings. Ser.: Economy, 16, 69-76 [in Ukrainian].

Podatkovyi kodeks Ukrainy [Tax Code of Ukraine]. (2010, December 2), http://zakon4.rada.gov.ua Retrieved from http://zakon4.rada.gov.ua/laws/show/2755-17 [in Ukrainian].

Klokar, O.O., Boiko, S.V., Kemeniash, I.H., Rushchyshyn, N.M. (2017). Podatkovyi menedzhment [Tax management]. Lviv: SPOLOM [in Ukrainian].

Polozhennia Pro Derzhavnu fiskalnu sluzhbu Ukrainy, zatverdzhene postanovoiu Kabinetu Ministriv Ukrainy : pryiniatyi 21 trav. 2014 roku № 231 [Position of Cabinet of Ministers of Ukraine from May 21 2014, №231], http://zakon5.rada.gov.ua Retrieved from http://zakon5.rada.gov.ua/laws/show/236-2014-%D0%BF [in Ukrainian].

Zakon Ukrainy "Pro systemu opodatkuvannia" :pryiniatyi 25 cher. 1991 roku № 1251-XII [Law of Ukraine "Ontaxation system" from June 25 1991, № № 1251-XII], https://zakon.rada.gov.ua Retrieved from https://zakon.rada.gov.ua/laws/show/1251-12. [in Ukrainian].

Tarasiuk, M. V. (2013). Teoretychni zasady derzhavnoho podatkovoho menedzhmentu [Theoretical foundations of state tax management]. Stalyi rozvytok ekonomiky – Sustainable development of the economy, 3, 3-8 [in Ukrainian].

Published

2019-05-13

Issue

Section

CONSTITUTIONAL LAW. ADMINISTRATIVE LAW AND PROCESS. FINANCE LAW. INFORMATION LAW. INTERNATIONAL LAW

How to Cite

Oliynychuk, Oleksandra, and Iryna Chaika. “Legal Regulation of Tax Management in Ukraine”. Actual Problems of Law, vol. 1, no. 1, May 2019, pp. 60-65, https://doi.org/10.35774/app2019.01.060.

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