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Major Taxpayers Tax Control: Foreign Experience and Home Practice

Author

Listed:
  • Iryna Leshchukh

    (Institute for Regional Studies of the National Academy of Sciences of Ukraine)

Abstract

With the enhanced business activity in Ukraine and increasing number of large business entities the search for effective mechanisms to improve the tax control over major taxpayers has been intensified. According to the Ministry of Revenue and Duties of Ukraine, for the period of 2010-2013 their number has grown from 586 to 1,486 units or correspondingly 29.0 %. In 2014 the Register of major taxpayers has accounted for 2,131 businesses. Provided a more favorable business climate in the country is developed, the number of major taxpayers will only be growing. Thus, the relevant is the research into foreign experience in tax control over major taxpayers. The article provides the analysis of major tax payers tax control procedure in Ukraine and in the developed countries. Based on the results of research the author has offered recommendations as to the organizational and economic mechanism for improving the tax control over major taxpayers in Ukraine allowing for progressive foreign trends in this field.

Suggested Citation

  • Iryna Leshchukh, 2014. "Major Taxpayers Tax Control: Foreign Experience and Home Practice," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 82-88, March.
    • Handle: RePEc:iaf:journl:y:2014:i:1:p:82-88
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    File URL: http://www.afj.org.ua/pdf/149-podatkoviy-kontrol-velikih-platnikiv-podatkiv-inozemniy-dosvid-ta-vitchiznyana-praktika.pdf
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    File URL: http://www.afj.org.ua/en/article/149/
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    Citations

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    Cited by:

    1. Olha Vatamaniuk, 2016. "Course of Development of Partnership between Fiscal Authorities and Major Taxpayers," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 92-96, December.
    2. Anna Ivanova, 2017. "Adaptation of the Foreign Experience of Organization of the Efficient System of State Financial Control," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 72-77, September.
    3. Nataliya Zdyrko, 2017. "Condition and Development Tendencies of State Financial Control in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 153-160, March.
    4. Bohdan Stakhov, 2019. "Problems and Prospects of Excise Taxation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 99-104, March.
    5. Yuriy Hershman, 2018. "Regulatory and Legal Framework for Control of Value Added Tax in Agriculture," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 69-75, June.
    6. Svitlana Kucherkova, 2018. "Current Conditions and Directions of Improving Tax Administration," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 105-110, September.

    More about this item

    Keywords

    taxes; tax administration; tax control; a major taxpayer; foreign tax experience;
    All these keywords.

    JEL classification:

    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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