PECULIARITIES OF THE TAX SYSTEM FUNCTIONING AND THE ROLE OF TAX AUTHORITIES: DOMESTIC AND INTERNATIONAL EXPERIENCE, REFORM AREAS

Анотація

It was determined that upon the conditions of instability of the market environment, taxes are the main source of pumping up the state budget. Along with this, there is a need to improve and reform the tax system by taking into consideration international experience, increasing the efficiency of the work of tax authorities in an effort to reduce the taxation load on enterprises, stimulating investment and innovative activities, reducing the shadowing of the market, improving the economy. It has been proven that there is a necessity to reform the tax system by researching and taking into account the experience of other countries. The article analyzes the peculiarities of the work of tax authorities, the organizational structure, the legislative framework in the aspect of taxation using the example of Canada. A comparison of the Canadian Revenue Agency and the State Tax Service of Ukraine was made. The work of the Canadian Revenue Agency, its key results for 2021-2022, changes in the financial situation, and the purpose of work during 2023-2024 were analyzed. The structure of the tax system was studied, the list of taxes in Canada was determined and a comparison was made with tax rates in Ukraine. The peculiarities of the tax system of Canada and Ukraine have been determined, tax remissions have been analyzed. A study of tax revenues to the budgets of Canada and Ukraine was conducted. The advantages of taxation experience, the work of tax authorities in Canada have been identified: a taxation system that facilitates transparency and simplicity; system of tax remissions and incentives; risk analysis and audits to ensure compliance with tax legislation; availability of tax incentives. Proposals for the implementation of Canada’s experience to improve the tax system and the work of tax authorities in Ukraine have been formulated: extension of the system of tax remissions in Ukraine; increasing transparency; improvement of the website of the State Tax Service; improvement of the control and audit system; implementation of an effective risk analysis system.

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