VOLUNTARY IMPLEMENTATION PROCEDURE FOR LARGE TAXPAYERS: ANALYSIS AND PRACTICAL ASPECTS

Abstract

The purpose of the study is the systematic development of theoretical and methodological principles and methodical tools for solving the scientific task of improving the legal support of the procedure for the voluntary implementation of large taxpayers. Voluntary implementation of tax obligations is an important tool for optimizing tax cooperation, which allows taxpayers to reduce risks and ensure financial stability. It is important to support initiatives and programs aimed at supporting this process and ensuring tax compliance. The theoretical analysis and practical recommendations for the improvement of the mechanism of implementation Ukraine in the context of increasing its effectiveness have been substantiated. The current problems in this area are generalized, namely: the need to increase the efficiency of tax audits, reduce the number of errors during their conduct and make motivated decisions based on their results; improvement of available and development of new indicators for assessing the effectiveness of the control work of the tax authorities, through which one would: thoroughly assess the effectiveness of tax control as results.

So, starting from the moment Ukraine gained independence, a unique taxation system that takes into account socio-economic factors and conditions of economic activity gradually developed. The national tax system is well balanced, as its formation did not happen suddenly; on the contrary, the relevant legislative act was adopted almost 10 years after the actual possibility of introducing its own taxation system.