Advanced Search
MyIDEAS: Login to save this article or follow this journal

Major Taxpayers Tax Control: Foreign Experience and Home Practice

Contents:

Author Info

  • Iryna Leshchukh

    ()
    (Institute for Regional Studies of the National Academy of Sciences of Ukraine)

Registered author(s):

    Abstract

    With the enhanced business activity in Ukraine and increasing number of large business entities the search for effective mechanisms to improve the tax control over major taxpayers has been intensified. According to the Ministry of Revenue and Duties of Ukraine, for the period of 2010-2013 their number has grown from 586 to 1,486 units or correspondingly 29.0 %. In 2014 the Register of major taxpayers has accounted for 2,131 businesses. Provided a more favorable business climate in the country is developed, the number of major taxpayers will only be growing. Thus, the relevant is the research into foreign experience in tax control over major taxpayers. The article provides the analysis of major tax payers tax control procedure in Ukraine and in the developed countries. Based on the results of research the author has offered recommendations as to the organizational and economic mechanism for improving the tax control over major taxpayers in Ukraine allowing for progressive foreign trends in this field.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.afj.org.ua/pdf/149-podatkoviy-kontrol-velikih-platnikiv-podatkiv-inozemniy-dosvid-ta-vitchiznyana-praktika.pdf
    Download Restriction: no

    File URL: http://www.afj.org.ua/en/article/149/
    Download Restriction: no

    Bibliographic Info

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2014)
    Issue (Month): 1 (March)
    Pages: 82-88

    as in new window
    Handle: RePEc:iaf:journl:y:2014:i:1:p:82-88

    Contact details of provider:
    Postal: 10, Heroiv Oborony St., Kyiv, 03680
    Phone: +380442190044
    Fax: +380442590124
    Email:
    Web page: http://www.iaf.kiev.ua/
    More information through EDIRC

    Related research

    Keywords: taxes; tax administration; tax control; a major taxpayer; foreign tax experience;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2014:i:1:p:82-88. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.