Architecture of control tax authorities of Ukraine

Abstract

This publication attempts an in-depth analysis of the structure and functioning of the tax authorities in Ukraine. Although on the surface this issue appears to be a simple research topic, the complex provisions of the Tax Code of Ukraine and other legal acts make up a complex system that requires a thorough understanding. The lack of available studies in the European tax literature on Ukrainian tax authorities and the development of Ukraine in the context of its accession to the European Union provided the apex to conducting a detailed study of this area. The article focuses on analyzing the design of the tax authorities, taking into account existing problems in the current system. The analysis of the Ukrainian tax system reveals the three key levels of tax authorities that make up its current structure. The authors devote a great deal of space to the constitutional regulations on the subject under discussion. The authors also present the constructions of tax authorities, strictly and largo. This analysis allowed the authors to identify significant issues that create erosion for the functioning system. Such ingredients include: the lack of an unambiguous definition of a tax authority, the collective responsibility of tax authorities, the failure to grant broad powers to local government bodies to administer local taxes and fees, the high level of corruption, and the low level of tax awareness among citizens. In order to achieve the stated goal, the authors used the legal-dogmatic method, conducting an in-depth analysis of the literature on the subject. As a result, the article sheds light on the complexity of the structure of tax authorities in Ukraine, highlighting problems that require urgent attention and possible reforms. Due to Ukraine’s development towards accession to the European Union, understanding and improving the functioning of tax authorities has become essential for effective integration into European legal and tax standards.