New in the tax administration of Ukraine.

Abstract

The article analyzes bills aimed at tax reform in Ukraine. On the basis of the study, the main trends in relation to future changes in the system of income and indirect taxation have been identified (introduction of a tax on the withdrawn capital instead of corporate income tax with the reformation of a taxable object with a gradual reduction of the rate to 10 %, a reduction in the VAT rate to 15 % with the introduction of the Public Registry of applications for Budgetary compensation). Tax administration (transition to a new structure of fiscal bodies, «demilitarization» of tax control – liquidation of the tax police and the creation of a new law enforcement agency (Financial Investigation Service) with submission to the Ministry of Finance, the introduction of the institute of tax advisers and the electronic cabinet of the taxpayer – on-line access of taxpayers to management Personal account (accounting of payments, advances, overpayments, credits, tax debt). Clarified that it is expected to transition to the new system appeals by taxpayers of decisions of regulatory bodies – the second level of appeals moved to the Ministry of Finance of Ukraine (the latter has the right to override the decisions of regulatory authorities). In particular, the responsibility of the Ministry of Finance transferred functions of analysis and forecast of tax; the block of information support of the databases, except for the registries (as a result – the impossibility of the distortion of tax information); accounting policy for payers and plan of their audits.