乌克兰税收领域行政服务数字化的当前问题:监管和法律方面

A. Ivanovska
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摘要

本文对乌克兰税收领域行政服务数字化的规范和法律问题进行了研究。在科学研究的基础上,作者得出结论认为,确定扩大以电子形式接受税务服务的可能性的主要规范性法案是以下条款:乌克兰税法》第 42-1 条乌克兰税法》第 42-1 条和乌克兰财政部 2017 年 7 月 14 日第 637 号命令,根据该命令,税务机关和纳税人通过纳税人的电子柜进行互动(接收信息(包括公开信息和仅与纳税人有关的信息)、提交文件,包括纳税申报、缴纳税费等形式);乌克兰财政部 2017 年 6 月 6 日第 557 号命令,根据该命令,电子税务服务可通过纳税人的电子柜进行。乌克兰财政部 2015 年 11 月 20 日第 1040 号命令引入了根据纳税人申请使用其在审计申请中提交的信息进行电子税务审计的可能性。为进一步完善税务领域行政服务的数字化进程,通过了《2022-2025 年国家税收管理系统改革战略》和《2025 年前国家财政管理系统数字化发展、数字化转型和数字化实施战略》。这些文件确定了税务系统数字化转型的现有问题以及解决这些问题的方向。在确定纳税、提交税务报告和电子办公室运作具体内容的规范性文件层面,遗憾的 是,乌克兰尚未确定 2023 年 9 月创建的移动应用程序 "我的税收 "的法律地位,国家税务 局门户网站的电子服务功能已转移至该应用程序,通过该应用程序接收/提交的信息和文 件等同于通过纳税人电子账户接收/提交的信息和文件。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Current issues of digitalizing the provision of administrative services in the field of taxation in Ukraine: regulatory and legal aspect
In the paper, the study of regulatory and legal issues of digitalization of administrative services in the field of taxation in Ukraine was carried out. On the basis of the conducted scientific research, the author came to the conclusion that the main normative legal acts, which define the features of expanding the possibilities of receiving tax services in electronic form, were the following provisions: Art. 42-1 of the Tax Code of Ukraine and order of the Ministry of Finance of Ukraine dated July 14, 2017 No. 637, according to which tax authorities and taxpayers interact through the taxpayer's electronic cabinet (in the form of receiving information (both open and that which concerns only of the taxpayer), submission of documents, including tax reporting, payment of taxes and fees; order of the Ministry of Finance of Ukraine dated June 6, 2017 No. 557, according to which electronic tax reporting is submitted using the ITS "One-stop shop for submission of electronic reporting"; order of the Ministry of Finance of Ukraine dated November 20, 2015 No. 1040, which introduced the possibility of conducting an electronic tax audit upon the taxpayer's application using the information submitted by him in the application for an audit. In order to further improve the process of digitization of the provision of administrative services in the tax sphere, the Strategy for Reforming the State Tax Management System was adopted finances for 2022-2025 and the Strategy for implementation of digital development, digital transformations and digitalization of the state finance management system for the period until 2025. These documents define the existing problems of the digital transformation of the taxation system, as well as directions for their solution. At the level of regulatory documents that determine the specifics of paying taxes, submitting tax reports, and the functioning of the electronic office, unfortunately, the legal position of the mobile application "My Tax", created in September 2023, to which the functionality of the electronic services of the web portal of the State Tax Service has been transferred, has not been defined of Ukraine, equating information and documents received/submitted through it to information and documents received/submitted through the taxpayer's electronic account.
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