European experience of reducing the administrative burden on taxpayers

Abstract

It is determined that in the process of tax reform in Ukraine it is necessary to create conditions for taxpayers themselves to be aware of the necessity and inevitability of tax collection, without limiting their economic initiative and remaining neutral in relation to international competitive conditions. In this case, specific cooperation mechanisms can be used, which will be part of the overall system of tax administration and facilitate their voluntary payment of taxes. Explored stages of development of tax management systems in the EU and analysis of the European experience of relations between the State and taxpayers. Three priorities, historically formed in European countries, which determine the experience of relations between the State and taxpayers, have been allocated. It is noted that in order to understand the general awareness of the system of relations between taxpayers and administrative bodies, it is necessary to take into account the experience of the European Union countries. The recommendations of the European Commission on the behavior of tax authorities depending on the type of taxpayer are presented. It is proved that taking into account the experience of the European Union countries in tax administration encourages companies to fulfill their obligations in good faith and is an effective mechanism for deterring fraud and tax evasion. Taking into account the European experience in the formation of relations between business entities and tax authorities, the characteristic features that provide competitive advantages of the tax system, which guarantees the development and fairness of tax procedures, have been allocated. The main tools for preventing aggressive tax planning are the international exchange of tax information, control over transfer pricing, regulation of activities and taxation of controlled foreign companies. These measures are currently being actively implemented in OECD and EU countries and are important in the global economic environment.

Keywords

• tax administration
• taxpayers
• european experience
• shadow economy
• european commission
• reimbursement
• tax control
• taxes and fees