The application of the definition of indirect tax obligations choropleth map "commitments taxpayers in Ukraine | Analytical center" Academy "
Main activities and objectives Key Resources choropleth map Committee and Answer influence choropleth map public control H A R T and I What committee of public control? Appeal Committee of Public Control INTERNET choropleth map RESOURCES Press Service Contact Information
Academy activities and objectives Our Honorary President Alexander Kuzhel Partners Publications Analytics Business Environment Public Right of self-organization Society Social Committee comments Security Advice public control of business Own Business Public lobby FAQ Lobbying Self Government regulation Legal basis Microcredit Regulatory Environment Monitoring Authority Community Initiatives New Arrivals Main Public discussions of draft regulations Regulatory Strategy Practice Regulation Regulatory procedure theory of state regulation Trainings
In developed market countries indirect methods of determining tax liability is an important tool for the implementation of social and redistributive function of taxation, implementing the main principles of the tax system, leveling and smoothing excessive income differentiation of various social groups, establishing correspondence between symmetric levied tax and real incomes.
Ukraine was one of the first countries with economies in transition, which introduced the use of indirect methods of determining the tax liabilities of taxpayers. Thus, the main reasons for the tax authorities use indirect methods are:
However, indirect methods of determining tax liability, as the international practice of their application, are proportionately applied to both businesses and individuals - entrepreneurs, and to individuals who are not involved in the commercial sector, in particular, to officers government entities that have the authority and access to public resources (budget, land resources, information, power, etc.). There is a procedure to declare income officials, but in fact there are no tools to audit and evaluation of the reliability of the data specified in declarations that turned choropleth map the same procedure to declare income officials formal action that is not credible to the general public.
For example, in France the procedure taxation d'office - rating income. It applies if the taxpayer did not submit in due time a tax return and responds within 30 days to provide its requirements, and in the absence of answers to requests tax authority or in case of keeping the tax inspection.
Tax authorities choropleth map assess the tax base on the basis of available information and send the message that the taxpayer may appeal through the courts. In Germany, indirect calculation of income can be applied choropleth map if the taxpayer after receiving the official request of the tax authority does not confirm the details specified in the declaration (if on the basis of existing documents not be reliably measured real income). Thus, the tax authority gives the taxpayer compiled using the methods of indirect determination of tax liabilities calculation official tax that may be challenged him for a month. The UK tax authorities may resort to the use of indirect methods choropleth map of determining tax liability in the case of fraud or tax inspector if not provided full information about income for the last twenty years.
Interesting and relevant for Ukraine is an example of Greece, where individual income tax can be adjusted if the value of income, which is defined methods of indirect assessment exceeds the declared income and actual tax payer can not justify the difference.
This comprehensive toolkit indirect assessment of income individual gives the ability to set the principle of equality of taxpayers flexibly adjust choropleth map the tax administration to limit the negative social consequences of market forces, manifested in excessive income differentiation, and (which is very important for Ukraine) involve tax control mechanisms and Tracking the declared income and actual costs (financial situation) persons who perform public choropleth map functions statehood and enjoy access to social benefits.
Moreover, the current low level of fiscal discipline, inefficiency functions with goal-setting and the development and implementation of state budget programs and control of budget funds use indirect methods of determining the tax liability can be an effective tool to identify employees misappropriation of public resources, the existence of shadow sources of income, increasing transparency and accountability in use of public funds.
It should be clearly defined in the law all the tools methods
Main activities and objectives Key Resources choropleth map Committee and Answer influence choropleth map public control H A R T and I What committee of public control? Appeal Committee of Public Control INTERNET choropleth map RESOURCES Press Service Contact Information
Academy activities and objectives Our Honorary President Alexander Kuzhel Partners Publications Analytics Business Environment Public Right of self-organization Society Social Committee comments Security Advice public control of business Own Business Public lobby FAQ Lobbying Self Government regulation Legal basis Microcredit Regulatory Environment Monitoring Authority Community Initiatives New Arrivals Main Public discussions of draft regulations Regulatory Strategy Practice Regulation Regulatory procedure theory of state regulation Trainings
In developed market countries indirect methods of determining tax liability is an important tool for the implementation of social and redistributive function of taxation, implementing the main principles of the tax system, leveling and smoothing excessive income differentiation of various social groups, establishing correspondence between symmetric levied tax and real incomes.
Ukraine was one of the first countries with economies in transition, which introduced the use of indirect methods of determining the tax liabilities of taxpayers. Thus, the main reasons for the tax authorities use indirect methods are:
However, indirect methods of determining tax liability, as the international practice of their application, are proportionately applied to both businesses and individuals - entrepreneurs, and to individuals who are not involved in the commercial sector, in particular, to officers government entities that have the authority and access to public resources (budget, land resources, information, power, etc.). There is a procedure to declare income officials, but in fact there are no tools to audit and evaluation of the reliability of the data specified in declarations that turned choropleth map the same procedure to declare income officials formal action that is not credible to the general public.
For example, in France the procedure taxation d'office - rating income. It applies if the taxpayer did not submit in due time a tax return and responds within 30 days to provide its requirements, and in the absence of answers to requests tax authority or in case of keeping the tax inspection.
Tax authorities choropleth map assess the tax base on the basis of available information and send the message that the taxpayer may appeal through the courts. In Germany, indirect calculation of income can be applied choropleth map if the taxpayer after receiving the official request of the tax authority does not confirm the details specified in the declaration (if on the basis of existing documents not be reliably measured real income). Thus, the tax authority gives the taxpayer compiled using the methods of indirect determination of tax liabilities calculation official tax that may be challenged him for a month. The UK tax authorities may resort to the use of indirect methods choropleth map of determining tax liability in the case of fraud or tax inspector if not provided full information about income for the last twenty years.
Interesting and relevant for Ukraine is an example of Greece, where individual income tax can be adjusted if the value of income, which is defined methods of indirect assessment exceeds the declared income and actual tax payer can not justify the difference.
This comprehensive toolkit indirect assessment of income individual gives the ability to set the principle of equality of taxpayers flexibly adjust choropleth map the tax administration to limit the negative social consequences of market forces, manifested in excessive income differentiation, and (which is very important for Ukraine) involve tax control mechanisms and Tracking the declared income and actual costs (financial situation) persons who perform public choropleth map functions statehood and enjoy access to social benefits.
Moreover, the current low level of fiscal discipline, inefficiency functions with goal-setting and the development and implementation of state budget programs and control of budget funds use indirect methods of determining the tax liability can be an effective tool to identify employees misappropriation of public resources, the existence of shadow sources of income, increasing transparency and accountability in use of public funds.
It should be clearly defined in the law all the tools methods
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