Application of international tax compliance standards in Ukraine

Анотація

Union. Long-term fiscal capacity cannot rely only on administrative coercion tools, total inspections and strengthening of sanctions. Global experience convinces that the most stable are tax systems where the architecture of relations between the state and society is built on the principles of tax compliance. Problem Statement. Ukraine's commitment to reform the tax sphere upon accession to the European Union requires increasing the low level of interaction between tax authorities and taxpayers by introducing international tax compliance standards in order to voluntarily fulfill tax obligations and avoid administrative pressure on conscientious taxpayers, create a friendly, non-conflict atmosphere, and provide high-quality service functions by tax authorities. The purpose is a theoretical generalization, systematic classification and a comprehensive comparative legal analysis of international standards and regulatory mechanisms of international tax compliance, as well as determining the vectors of their integration into the national tax system in a period of global uncertainty and the impact of unpredictable negative global factors, the formation of a stable tax system in the post-crisis period. Methods. General scientific, empirical and special methods were used: observation, comparison, analysis, synthesis, forecasting, description, comparison, specification, theoretical generalization, and abstract-logical. Results. The historical retrospective of the development of international tax compliance standards was reviewed, various tools and practical application of various requirements were analyzed. A comprehensive systemic and structural analysis of the international legal architecture of global tax compliance standards (Tax Compliance) was carried out. The development of international fiscal law standards from bilateral double taxation agreements to multi-round multilateral initiatives is studied. The legal mechanisms of the BEPS (Base Erosion and Profit Shifting) Action Plan, the Two-Pillar Solution, the global standards for automatic exchange of financial information FATCA and CRS are analyzed. Conclusions. Determining the ratio of the capabilities of the tax authority and the rights of taxpayers, based on the requirements of international tax compliance standards, will allow converting international standards into an increase in national tax morale and long-term financial stability of the state. Through the application of rules and procedures of international tax compliance standards, such as MLI conventions, IMF methodologies, CRS standards and the OECD Two-Component Solution (Pillar 1 & Pillar 2), which are used in world practice as a multilateral system of global fiscal regulation in the international tax system, a single community is formed that counteracts the negative effects of classic offshore zones, other instruments of tax-free and anonymous capital, which transforms the requirements of national tax sovereignty into a model of internationally coordinated tax sovereignty.

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