Suchergebnisse

The subject of the research is theoretical provisions and applied aspects of the introduction of improved forms of tax notification–decision and the updated procedure for sending tax notifications– decisions to taxpayers in the field of fiscal administration of taxes, fees and charges in Ukraine. The purpose of the study is to substantiate the theoretical and methodological foundations of the introduction of improved forms of tax notification–decision and updated procedure for sending tax authorities–decisions to taxpayers in the field of fiscal administration of taxes, fees and charges in Ukraine. Research methods. The theoretical and methodological basis of the study is the legal framework for legislation on the introduction of improved forms of tax notification–decision and the updated procedure for sending tax notices–decisions to taxpayers. The paper uses a set of scientific methods and approaches, which include: analysis, synthesis, comparison, tabular method, logical approach, systems approach, generalization – which, as a result, made it possible to conduct research and present its results in a clear and easy to memorizing form. Results of work. The article presents and analyzes the process of introduction of improved forms of tax notification–decision and updated procedure for sending tax notifications–decisions to taxpayers in the field of fiscal administration of taxes, fees and charges in Ukraine. The definition of the term «tax notice–decision» is given in accordance with the current legislation. The analysis of features of the improved forms of the tax message–decision is carried out. The list of cases when the controlling body draws up a tax notification–decision within the norms of the updated procedure of sending by the controlling bodies tax notifications–decisions to taxpayers is considered. Differences between the current and improved forms of tax notice–decision, as well as the current and updated procedure for sending tax notices–decisions to taxpayers by tax authorities have been ...

The subject of the research is theoretical, methodological provisions and applied aspects of introduction of a new form of tax reporting on personal income tax, military tax and single contribution to compulsory state social insurance and their prospects in the system of administration of taxes, fees, payments in Ukraine. The purpose of the study is to substantiate the theoretical and methodological foundations of the introduction of unified reporting on personal income tax, military tax and a single contribution to the obligatory state social insurance in the system of administration of taxes, fees, payments in Ukraine. Research methods. The theoretical and methodological basis of the study is the legal framework for legislation on the introduction of a new form of tax reporting on personal income tax, military duty and a single contribution to the mandatory state social insurance. The work uses a set of scientific methods and approaches, in particular, such as analysis, synthesis, comparison, tabular method, logical approach, systems approach, generalizations, which, as a result, allowed not only to carry out this study, but also to present its results in a clear and understandable form. Results of work. The article presents and analyzes the process of introducing a single reporting on personal income tax, military tax and a single contribution to the obligatory state social insurance in the system of administration of taxes, fees, payments in Ukraine. Terms and reductions are determined in accordance with the provisions of the analyzed draft order of the Ministry of Finance of Ukraine, as well as the definition of the concept of «tax calculation» and compared it with the new term «calculation». The analysis of features of the updated Procedure of submission of calculation is carried out. The structure of the new form of tax reporting on personal income tax, military tax and single contribution to the obligatory state social insurance is considered. The advantages and disadvantages of this form of tax ...

The subject of research is theoretical, methodological provisions and applied aspects of introduction of a single account for payment of taxes and fees, a single contribution to obligatory state social insurance and their prospects in the system of electronic payments with the budget. The purpose of research is to substantiate the theoretical and methodological foundations of the introduction and effective functioning of a single account for payment of taxes and fees, a single contribution to compulsory state social insurance in the tax system of Ukraine for both economic entities and the public sector of the economy with respect to tax issues and fees, the impact of such an account on the development of the electronic payment system in Ukraine. Research methods. The theoretical and methodological basis of research is the legal framework of legislative documents on the introduction of a single account for the payment of taxes, fees and other payments by economic entities in the course of their business activity. The paper uses such scientific methods and approaches as analysis, induction, logical approach, synthesis, systematic approach, which, in turn, made it possible to present the research material in a coherent way to better understand it. Results of work. The article presents and analyzes the process of introduction and functioning of a single account in the electronic tax system. The concept of «single account" is defined in accordance with the provisions of the analyzed bills. The analysis of potential situations in the process of its use, the causes and ways of eliminating possible problems. The order of payment of taxes, fees and other payments and their elements through a single account is considered for formation by the tax authorities of the register of payments by individual taxpayer. The date from which the single account will start operating in the payment space of Ukraine is determined. The benefits of using a single account for both business entities, government agencies and even banking ...