ПОДАТКОВИЙ МЕНЕДЖМЕНТ ВЕЛИКИХ ПЛАТНИКІВ ПОДАТКІВ У РОЗРІЗІ ЕВОЛЮЦІЇ ВЗАЄМОДІЇ З ФІСКАЛЬНИМИ ОРГАНАМИ (ВІТЧИЗНЯНИЙ ТА ЗАРУБІЖНИЙ ДОСВІД)

Анотація

Urgency of the research. Issues of tax management of large taxpayers in the light of cooperation evolution with fiscal authorities on the basis of domestic and foreign experience are highlighted. Offers on the improvement of fiscal management policy in the sphere of tax management of large taxpayers in Ukraine have been developed. Target setting. The article is aimed at investigation of problems of Ukraine's tax policy in the context of reformation and change of taxation rules, principles and approaches to the methods of state budget replenishment, means of tax discipline achievement, etc. Actual scientific researches and issues analysis. The works of such well-known economists, lawyers, financiers as A. S. Vatamaniuk, Ie. V. Grosheva, V. P. Hoy, O. V. Klymenko, V. V. Kohotov, Iu.S. Makhynich, I. V. Leshchukh, L. A. Solovieva, O. Iu. Timantsev are dedicated to the issue of organization of work with large taxpayers. Uninvestigated parts of general matters defining. Problems of genesis and evolution of tax management programs for large taxpayers, both in Ukraine and abroad, remain insufficiently elaborated. The research objective. To analyse the establishment of regularities in the evolution of tax management of large taxpayers in Ukraine by means of definition of the stages of work organisation of fiscal authorities with large taxpayers in order to integrate the best practices of fiscal management in tax activity of the Office of Large Taxpayers of State Fiscal Service of Ukraine. The statement of basic materials. Economic growth of business makes an increasing impact on other relations and large enterprises become an independent object of state's economic and legal policy. Becoming a leader in tax deductions, states identify large business entities assigning them the status of a large tax payer (a large taxpayer, hereinafter referred to as LTP) with what they declare selection of a special form of their tax management. Conclusions. Evolution of tax management of LTP in Ukraine is being implemented by gradual cooperation transformation from the stage of tax administration to enhanced cooperation. It is seen that enhanced cooperation the idea of which is to establish a high level of confidence in fiscal authorities, is the highest standard of tax management of LTP.

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