税收支出全球数据库:各国报告要求和进展

L. Rainova
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摘要

介绍。全球税收支出数据库仍然是在国际方面突出税收支出信息的已实施倡议中最大的一个。问题陈述。仍然有必要采取措施,从数量和质量上改进许多国家向全球税收支出数据库提供的报告情况。这也适用于乌克兰的税收支出报告,尽管其编制经验相对较长。目的。确定全球税收支出数据库中信息形成和分类的特点,并评估乌克兰向该数据库报告的状况。方法。采用了一般的科学研究方法和特殊的研究方法:描述、比较、分组、理论概括、批判性分析。结果。对全球税收支出数据库中报告信息的特点进行的详细研究表明,它具有明确的结构和监管。可以确定的是,虽然全球总协定的报告强调各国有必要更多地公布关于中央一级适用的所有主要税收的税收支出清单的资料,但是对所提供资料的数量进行管制仍然是各国的特权。GTED的关键要求仍然是在国家形成的报告框架内定期提交报告。在这方面,应修订关于乌克兰税收支出的报告。结论。提出了改善乌克兰向全球税收支出数据库提供的报告状况的建议:协调该国向指定数据库编写的报告资料与拟供内部使用的报告资料,特别是关于适用税收支出的目的及其受益人的资料;确保增加和更新报告中所列税务支出项目清单的估计数据;澄清和审议应向数据库提供补充资料的标准。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Global database on tax expenditures: reporting requirements and progress by countries
Introduction. The Global Tax Expenditure Database remains the largest of the implemented initiatives to highlight information on tax expenditures in an international aspect. Problem Statement.Taking measures to improve, both quantitatively and qualitatively, the state of reporting provided by many countries to the Global Tax Expenditure Database remains necessary. This also applies to tax expenditure reporting for Ukraine, despite the relatively long experience in its preparation. Purpose. To determine the peculiarities of formation and classification of information in the Global Tax Expenditure Database and to assess the state of reporting to this database by Ukraine. Methods. General scientific and special research methods were used: description, comparison, grouping, theoretical generalization, critical analysis. Results. A detailed study of the peculiarities of reporting information in the Global Tax Expenditure Database shows that it is clearly structured and regulated. It is established that although the GTED reports emphasize the need for greater disclosure by countries of information on the list of tax expenditures in the context of all major taxes applied at the central level, the regulation of the volume of information provided still remains the prerogative of the country. The key requirement in the GTED remains its regular submission within the framework of reporting that is formed by the country. In this context, reporting on tax expenditures in Ukraine should be revised. Conclusions. The proposals for improving the state of reporting provided by Ukraine to the Global Tax Expenditures Database are given: coordination of the reporting information prepared by the country to the specified database with the one intended for internal use, in particular, information on the purpose of the applied tax expenditures and their beneficiaries; ensuring the addition and updating of data on the estimates of the list of tax expenditure items presented in the report; clarification and consideration of the criteria for which additional information should be provided to the database.
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