ЗАРУБІЖНИЙ ДОСВІД СУПРОВОДЖЕННЯ ВЕЛИКИХ ПЛАТНИКІВ ПОДАТКІВ ТА ЙОГО АКТУАЛЬНІСТЬ ДЛЯ УКРАЇНИ

Ольга Сергіївна Ватаманюк

Анотація


Розкриваються особливості зарубіжного досвіду супроводження великих платників податків з урахуванням його актуальності для України в умовах гармонізації відносин між фіскальними органами та платниками податків. Окреслено ключові характеристики моделей функціонування офісів з обслуговування великих платників податків в Австралії, Великобританії, Норвегії та Нідерландах. Акцентовано увагу на застосуванні ризик-орієнтованого підходу до роботи з великими платниками в Австралійському податковому офісі. Висвітлено напрямки діяльності Дирекції великого бізнесу у Великобританії та визначено передумови її ефективності. Розкрито специфіку проведення горизонтального моніторингу великих платників податків у Нідерландах. Обґрунтовано переваги ведення податковими органами розширення діалогу з великими платниками податків, а також необхідності запровадження в Україні ризик- орієнтованих методик супроводження великих платників податків.


Ключові слова


великі платники податків; податковий сервіс; податкове супроводження; податкові ризики; податковий контроль; горизонтальний моніторинг

Повний текст:

PDF

Посилання


Knight Frank (2015), “A quarter of commercial transactions funded by private investors”, available at: www.knightfrank.com.au/news/a-quarter-of-commercial-transactions-funded-by-private-investors- 06692.aspx (accessed 20 October 2016).

Australian Taxation Office (2014-2015), Annual Compliance Arrangements with Large Corporate Taxpayers. The Auditor-General ANAO Report, available at: www.anao.gov.au/work/performanceaudit/ annual-compliance-arrangements-large-corporate-taxpayers (accessed 20 October 2016).

Directorate of Taxes Norway (2013), The Norwegian Tax Administration. Annual report 2012, available at: www.archive.iotatax. org/images/stories/documents/annual%20reports/Annual%20Report% 02012%20-%20Norway.pdf (accessed 20 October 2016).

HMRC (2015), Exploring Large Business Tax Strategy Behavior, available at: www.gov.uk/government/uploads/system/uploads/attachment_data/file 444898/HMRC_Research_Rep ort_363_ _Exploring_Large_Business_Tax_Behaviours.pdf (accessed 20 October 2016).

OECD (2009), Forum on Tax Administration Compliance Management of Large Business Tax Group: Guidance Note. Experiences and Practices of Eight OECD Countries, OECD Publishing, 76 p.

OECD (2011), Forum on Tax Administration: Tax Administration in OECD and Selected Non-OECD Countries. Comparative Information Series (2010), OECD Publishing, 291 p.

HMRC (2014), “HM Revenue and Customs Large Business”, available at: www.gov.uk/guidance/hmrevenue- and-customs-large business#large-business (accessed 20 October 2016).

The Netherlands Tax and Customs Administration (2010), “Horizontal Monitoring Within the Medium to Very Large Businesses Segment: Guide”, available at: http://download.belastingdienst.nl/belastingdienst/docs/horizontal_mon toring_very_large_businesses_ dv4061z1pleng.pdf (accessed 20 October 2016).

Australian Taxation Office (2016), “How we identify wealthy individuals and their businesses”, available at: www.ato.gov.au/Business/Privately owned-and-wealthy-groups/What-you-should know/About-privately owned-and-wealthy-groups/How-we-identify-wealthy-individuals-and theirbusinesses/ (accessed 20 October 2016).

Tax Justice Network (2015), “Key Financial Secrecy Indicator 8: Efficiency of Tax Administration”, available at: http://financialsecrecyindex.com/PDF/8-Efficiency-Tax-Administration.pdf (accessed 20 October 2016).

HMRC (2010), Large Business Customer Survey, available at: www.gov.uk/ government/uploads/system/uploads/attachment_data/file/344994/lbcs-full-report.pdf (accessed 20 October 2016).

HMRC (2014), Large Business Panel Survey 2013, available at: www.gov.uk/government/uploads/system/uploads/attachment_data/file 318936/report312.pdf (accessed 20 October 2016).

Australian Taxation Office (2014), Managing Compliance of High Wealth Individuals. The Auditor- General Audit Report, available at: www.anao.gov.au/~/media/Files/Audit%20Reports/2013%202014/Audi %20Report%2035/AuditRepor t_2013-2014_35.pdf (accessed 20 October 2016).

OECD (2013), Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies, OECD Publishing, 379 p.

OECD (2015), Tax Administration 2015: Comparative Information on OECD and Other Advanced and Emerging Economies, OECD Publishing, Paris, 384 p.

Knight Frank (2015), The Wealth Report 2015, available at: http://content.knightfrank.com/research/83/documents/en/wealth report-2015-2716.pdf (accessed 20 October 2016).

Verbi, M., Čok, M. and Sinkovec, D. (2014), “Some Evidence for Implementing an Enhanced Relationship in Slovenia”, Financial Theory and Practice, Vol. 38, 1, pp. 61–80.


Пристатейна бібліографія ГОСТ


1. A quarter of commercial transactions funded by private investors / Knight Frank [Electronic resource]. – Access mode : http://www.knightfrank.com.au/news/a-quarter-of-commercial-transactions-fundedby- private-investors-06692.aspx.

2. Annual Compliance Arrangements with Large Corporate Taxpayers / The Auditor-General ANAO Report. – Performance Audit. – 2014–2015 [Electronic resource]. – Access mode : https://www.anao.gov.au/work/performance-audit/annual-compliance-arrangements-large-corporatetaxpayers.

3. Annual report 2012 / The Norwegian Tax Administration [Electronic resource]. – Access mode : http://www.archive.iota-tax.org/images/stories/documents/annual%20reports/Annual%20Report%202012%20-%20Norway.pdf.

4. Exploring Large Business Tax Strategy Behavior / HMRC. – 2015 [Electronic resource]. – Access mode : https://www.gov.uk/government/uploads/system/uploads/attachment data/file/44489 8/HMRC_Research_Report_363_ _Exploring_Large_Business_Tax_Behaviours.pdf.

5. Forum on Tax Administration Compliance Management of Large Business Tax Group / Guidance Note. Experiences and Practices of Eight OECD Countries. – 2009. – 76 p.

6. Forum on Tax Administration: Tax Administration in OECD and Selected Non-OECD Countries / Comparative Information Series (2010). – 2011. – 291 p.

7. HM Revenue and Customs Large Business / HMRC. – 2014 [Electronic resource]. – Access mode : https://www.gov.uk/guidance/hm-revenue-and-customs-large-business#large-business.

8. Horizontal Monitoring Within the Medium to Very Large Businesses Segment : Guide / The Netherlands Tax and Customs Administration. – 2010 [Electronic resource]. – Access mode :
http://download.belastingdienst.nl/belastingdienst/docs/horizontal_monitoring_very_large_businesses_ dv4061z1pleng.pdf.

9. How we identify wealthy individuals and their businesses / Australian Taxation Office [Electronic resource]. – Access mode : www.ato.gov.au/General/Building-confidence/Privately-owned-andwealthy- groups/About-privately-owned-and-wealthy-groups/How-we-identify-wealthy-individualsand- their-businesses/+&cd=4&hl=uk&ct=clnk&gl=ua.

10. Key Financial Secrecy Indicator 8: Efficiency of Tax Administration / Financial Secrecy Index [Electronic resource]. – Access mode : http://financialsecrecyindex.com/PDF/8-Efficiency-Tax -Administration.pdf.

11. Large Business Customer Survey / HMRC [Electronic resource]. – Access mode :https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/344994/lbcs-fullreport. pdf.

12. Large Business Panel Survey 2013 / HMRC. – 2014 [Electronic resource]. – Access mode : https://www.gov.uk/government/uploads/system/uploads/attachment data/file/318936/report312.pdf.

13. Managing Compliance of High Wealth Individuals / The Auditor-General Audit Report. - 2013 – 2014. – № 35 [Electronic resource]. – Access mode : http://www.anao.gov.au/~/media/Files/Audit%20Reports/2013%202014/Audit%20Report%2035/Audit Report_2013-2014_35.pdf.

14. OECD, Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies, OECD Publishing. – 2013. – 379 p.

15. OECD, Tax Administration 2015: Comparative Information on OECD and Other Advanced and Emerging Economies, OECD Publishing, Paris. – 2015. – 384 p.

16. The Wealth Report 2015 / Knight Frank. – 2015 [Electronic resource]. – Access mode : http://content.knightfrank.com/research/83/documents/en/wealth report-2015-2716.pdf.

17. Verbič M. Some Evidence for Implementing an Enhanced Relationship in Slovenia / M.Verbič, M.Čok, D.Sinkovec // Financial Theory and Practice. – 2014. – № 38, 1. – P. 61–80.





DOI: https://doi.org/10.26642/jen-2016-4(78)-211-218

Copyright (c) 2017 Ольга Сергіївна Ватаманюк

Creative Commons License
Ця робота ліцензована Creative Commons Attribution-NonCommercial 4.0 International License.

Ліцензія Creative Commons
Це видання ліцензовано за ліцензією Creative Commons Із Зазначенням Авторства - Некомерційна 4.0 Міжнародна.