ОСОБЛИВОСТІ ФУНКЦІОНУВАННЯ КОНТРОЛЮЮЧИХ ОРГАНІВ У СФЕРІ РЕАЛІЗАЦІЇ ПОДАТКОВОЇ ТА МИТНОЇ ПОЛІТИКИ В УКРАЇНІ ПІД ЧАС ВОЄННОГО СТАНУ: СТАН І НАПРЯМКИ ВДОСКОНАЛЕННЯ

Abstract

Optimizing the functioning of control bodies is one of the strategically important tasks for Ukraine, especially during the ongoing Russian-Ukrainian war in 2022. It was determined that the amount of tax revenues to the state and local budgets depends on the efficiency and stability of the tax system, the functioning of which, in turn, depends on the activities of the controlling bodies that control, regulate the process of paying taxes, submitting tax reports, etc. This article examines the specifics of the work of control bodies in Ukraine, that is, the State Tax and State Customs Services, as well as examines their structure in terms of Departments and Divisions, which describe the functions of these bodies. Peculiarities of the legislative basis for the work of control bodies in the field of implementation of tax and customs policy have been analyzed. The chronology of the introduction of tax and customs changes from February 2022 was studied, and their effectiveness was considered. The moratorium on tax audits, rent payments, changes in the customs tariff, as well as the simplification of the rules for submitting declarations are considered in detail. Statistical information on the receipt of taxes and fees, customs payments to the Consolidated and State Budgets of Ukraine was analyzed, and their dynamics were studied. An analysis of the dynamics of the emergence and repayment of tax debt in Ukraine for 2022, the statistics of work with requests, the availability of electronic services of the State Customs Service and the State Tax Service was carried out. Problems and difficulties in the work of control bodies are identified and ways of improving their functioning during the martial law and the period of reconstruction of Ukraine are proposed, namely: a full-fledged internal audit of the entire range of activities of control bodies; speeding up the process of implementing legislative tax and customs changes into reality; increased liability for violations of tax legislation in the event of nonpayment of required payments to the budget in a timely manner; providing the State Tax Service with access to information about bank accounts of taxpayers; in order to improve the work of the customs office, it is necessary to build an optimal vertical of power, to rotate the management staff of the apparatus.