Tax Code Of Ukraine Research Articles

The Current State Of Personal Property Taxation

A significant portion of local budget revenues is generated from tax revenues derived from individuals' property tax payments. Thus, the property tax levied on individuals is an important factor influencing the development level of the regions in our country. This article highlights the factors affecting property tax volumes and the tax incentives related to its payment. The theoretical and methodological foundations of taxing individuals on property are examined. The components of the property tax are analysed: the tax on real estate, excluding land plots, transport tax, and land use fees. The mechanism for collecting property tax from individuals is discussed under the Tax Code of Ukraine. The fiscal effectiveness of the existing system of property taxation for individuals in Ukraine is analysed, along with the peculiarities caused by the imposition of martial law. In the context of armed aggression against Ukraine, government budget expenditures have significantly increased. Therefore, studying the fiscal function of the property tax on individuals is a pressing issue. The article presents data on the payment of real estate tax by individuals, excluding land plots, transport tax, and land fees, before and after the onset of military actions in Ukraine. The research has established that the volumes of tax revenues from individuals' property taxes are increasing yearly. The research results confirm that the property tax on individuals, under martial law, is a substantial source of funding for local budgets in Ukraine. This underscores the importance and necessity of further enhancing the fiscal function of this tax. It has also been established that the fiscal potential of the property tax on individuals is not fully utilized due to the deficiencies in the existing taxation system. Brief examples of property taxation for individuals, based on the assessed value of such property in foreign countries, are provided. The prospects for reforming the property taxation system for individuals in Ukraine are discussed. Recommendations for reforming the property tax for individuals are formulated to increase its fiscal function.

Characteristics of the legal status of an individual entrepreneur

The article examines the peculiarities of the legal status of an individual entrepreneur in the course of entrepreneurial activity. The relevance of the study lies in the fact that an individual entrepreneur is the most popular form of doing business in Ukraine due to a fairly simple registration procedure, low administration costs, and the possibility to use the simplified taxation system The purpose of the article is to determine the main characteristics of the legal status of an individual entrepreneur. The author examines the interpretation of the concept of an individual entrepreneur in the legal literature. The author establishes that the legal status of an individual entrepreneur is the legal status which certifies the right of a citizen to engage in entrepreneurial activity, in particular, independent, systematic, initiative, at his/her own risk economic activity carried out by an entrepreneur with a view to achieving certain economic and social results and making a profit. The author considers the main legal acts regulating the activities of individual entrepreneurs in Ukraine, in particular, the Constitution of Ukraine, the Civil Code of Ukraine, the Commercial Code of Ukraine, the Tax Code of Ukraine, the Law of Ukraine «On State Registration of Legal Entities, Individual Entrepreneurs and Public Organisations», decrees of the President of Ukraine, resolutions of the Verkhovna Rada of Ukraine, and resolutions of the Cabinet of Ministers of Ukraine. The author analyses the peculiarities of registration of individual entrepreneurs, their basic rights and obligations. The author identifies the peculiarities of taxation of activities of an individual entrepreneur, in particular, the peculiarities of the general and simplified taxation systems. The general taxation system provides for the payment of personal income tax on a progressive scale, as well as military duty and a single social contribution. The simplified taxation system is divided into several groups, each of which has its own restrictions on the amount of income and the number of employees. The most popular is the second group, which allows you to run a business without employees and with a limit on income up to a certain amount. The article briefly describes how the beginning of the full-scale invasion and martial law affected the activities of individual entrepreneurs.

The reality of an economic transaction in tax law: problems of proof

The article is devoted to the problems of proving the reality of an economic transaction in tax legal relations. The concept of the reality of an economic transaction is absent in the Tax Code of Ukraine. However, in practice, this concept is widely used by controlling authorities during tax audits. In the way of recognizing the economic transaction as unrealistic, the controlling authorities create the prerequisites for adding to the taxpayer the amounts of liabilities that, from the point of view of the controlling authorities, were understated by the taxpayer. A significant part of cases on appeals of tax notices-decisions concerns the results of tax audits in which the transaction was recognized as unreal, so in appeal cases the question arises of proving (and vice versa, refuting) the reality of economic transactions. The available array of information on this issue needs to be organized, researched, compared and recommendations formed, in order to achieve a greater degree of legal certainty. The reality of an economic transaction is a necessary requirement for displaying the results of the transaction in the taxpayer’s tax records. The criteria of reality have been developed by judicial practice, but they need to be detailed and clarified in order to achieve legal certainty. It is the controlling body that must prove the unreality of the business transaction, however, if it provides such evidence, the tax payer has the duty to refute them. The article determines the distribution of the burden of proving the reality of economic transactions, determines the place of private law and criminal law prejudice in proving the reality or unreality of transactions. The significance of the presumption of legality of the transaction for tax legal relations is clarified, the importance of primary documents in the process of proof in such disputes is investigated, it is determined the line between the principle of individual responsibility of the payer and the doctrine of “due diligence”, recommendations are provided for supervisory authorities and taxpayers regarding proof in this category of disputes.

TAX OFFENSE AND ITS QUALIFYING FEATURES

The article is devoted to the legal analysis of the tax offense concept, as well as the inclu­sion of the “guilt” institution to the tax offense definition in Ukrainian Tax Code. Attention is paid to such tax offense’s qualifying features as the committing an act by person intentionally, repeatedly or in presence of the cause-and-effect relationship between the act and its conse­quences. It has been found that the Tax Code of Ukraine does not contain a clear definition of the “guilt” concept, but it defines the conditions under which person is found guilty. In particular, two groups of such conditions are highlighted. The first group assumes that a person who had the opportunity to comply with the norms of tax legislation did not take sufficient measures to comply with them. At the same time, the second group of conditions for finding a person guilty of committing a tax offense is the duty of the tax authority to prove that the taxpayer acted «unreasonably, in bad faith and without due diligence». However, the author emphasized that for tax authorities, the Tax Code of Ukraine establishes responsibility for committing tax offenses regardless of the presence of guilt. Special attention is paid to the characteristics of intent in the actions of a person as a quali­fying feature of the tax offense. It has been substantiated that if the tax authority does not prove the fact that the taxpayer had the opportunity to comply with the tax legislation, but did not take sufficient measures to do so, such a taxpayer cannot be subject to liability measures for violating the requirements of the tax legislation. It has been noted that the confirmation of a person’s guilt can also be the commission of an ongoing and repeated offense. It has been established that the institution of guilt for tax offenses began to be applied in 2021, which was connected with the adoption of the Law of Ukraine «On Amendments to the Tax Code of Ukraine on Improving Tax Administration, Eliminating Technical and Logical Inconsistencies in Tax Legislation».

Interrelationship of tax liability with the principles of tax law

The article examines the relationship between tax liability and the principles of tax law in the current legislation and regulatory requirements of the European Union. The object of research is social relations that regulate the emergence, change, fulfillment, termination of tax liability in the context of the principles of tax law. The subject of the research is the norms of the Constitution of Ukraine, current tax legislation and other normative acts. During the research, various methods were used, in particular: historical-legal, systematic, comparative-legal, formal-legal, teleological, general scientific methods: analysis, synthesis, induction, deduction. It is indicated that the tax liability is the taxpayer's duty to pay the state a certain amount, which the taxpayer independently calculates and reflects in the tax return. It is noted that the principles of tax law and the principles of tax liability and taxation are mutually related and are reflected in regulatory acts of tax legislation or other regulatory documents. The Tax Code of Ukraine specifies the following principles: universality of taxation; equality of payers before the law, inevitability of liability; presumption of legality of the taxpayer's decisions: fiscal sufficiency; social justice; neutrality of taxation; stability; uniformity and convenience of payment; a unified approach to setting taxes and fees. Separate principles are defined in the Constitution of Ukraine - the principles of rule of law, legality, etc. The legal principle of the economy of taxation is manifested in the requirement for the economic basis of income taxation. In the tax law of the countries of the European Union, the presumption of legality of the taxpayer's decisions is expressed through the rules on the inadmissibility of various forms of tax abuse, which have a codified status. The development of these principles in the tax law of the member states of the European Union has recently taken place in the form of determining the criteria for the application of scientific doctrines in model taxation situations, based on specific court decisions in cases on determining the amount of tax liability.

СТАН СИСТЕМИ ОБЛІКУ ТА РОЗКРИТТЯ ІНФОРМАЦІЇ ПРО ОСНОВНІ ЗАСОБИ В ФІНАНСОВІЙ ЗВІТНОСТІ ПІДПРИЄМСТВ СУСПІЛЬНОГО ІНТЕРЕСУ

The accounting system for property, plant, and equipment adopted by an enterprise must effectively capture how the organization derives economic benefits from its assets. Given that accounting for property, plant, and equipment is a critical aspect of a public interest entity’s assets, it is characterized by a considerable degree of variability, and existing recommendations for accounting and disclosure according to international standards are often insufficient. Public interest entities are required by these standards to disclose information regarding key accounting estimates in their financial statements and may also provide any additional information that management believes would help users gain a more comprehensive understanding of property, plant, and equipment. Consequently, to enhance stakeholder trust, it is essential not only to justify and disclose key accounting estimates more thoroughly but also to present data on property, plant, and equipment that reflects management objectives and the organizational, technological, and economic characteristics unique to public interest entities. The aim of this article is to examine the current state of the accounting system and the disclosure of information related to property, plant, and equipment in the financial statements of public interest entities. The article explores selected accounting models for property, plant, and equipment and examines various grouping approaches for these assets. It also analyzes the depreciation policies and compares useful life terms with the tax code of Ukraine. Additionally, the article investigates the determination of the interest rate for future lease payments associated with right-of-use assets in lease agreements. Furthermore, it assesses the state of disclosures in financial statements regarding detailed information such as unfinished capital investments, prepayments for property, plant, and equipment, the cost of fully depreciated property, plant, and equipment still in use, the carrying amount of pledged property, plant, and equipment, profits or losses from the sale of property, plant, and equipment, losses from the write-off of property, plant, and equipment, and any revaluation surplus or deficit related to property, plant, and equipment.

ОСОБЛИВОСТІ РОЗКРИТТЯ ІНФОРМАЦІЇ У ФІНАНСОВІЙ ЗВІТНОСТІ ЗА МІЖНАРОДНИМИ СТАНДАРТАМИ

In Ukraine, quite a few enterprises prepare reports in accordance with international standards: large enterprises, public joint stock companies, insurance companies, private pension funds, and others. The article provides statistical data on the number of enterprises that are required to prepare reports in accordance with international standards by type and year. The main motivation for the decision to switch to international financial reporting is the need to attract foreign investment in the company's operations. The most expensive assets of such enterprises are usually fixed assets, which are available at each enterprise and, accordingly, depreciated. The start date of depreciation under national and international standards is different. The proposed sequence of actions in recalculating the amount of accrued depreciation of fixed assets as of the date of transition to international standards will allow to reliably assess their carrying amount. The paper describes the peculiarities of preparing notes to the financial statements in accordance with international standards. It is established that the financial statements prepared in accordance with international standards are significantly expanded in relation to the financial statements of Ukrainian enterprises prepared in accordance with NAR(S). The main indicators in the notes to the financial statements prepared in accordance with IFRS of many companies are similar. However, some companies highlight specific features related to their core business. Each analysed company, in addition to the accounting policy, discloses in detail in the notes those accounting items that best characterise its business activities. It was found that some of the analysed companies in their accounting policies for fixed assets do not comply with the minimum terms of their use provided for by the Tax Code of Ukraine, which leads to misstatement of financial statements. From year to year, the number of Ukrainian companies preparing financial statements in accordance with international standards is increasing due to legal requirements or business motives: entering the foreign market, searching for and attracting foreign investors, establishing joint ventures, etc. Financial statements prepared in accordance with IFRS allow for a broader presentation of information about the company's activities, in particular, by using a taxonomy and expanded presentation of information about the company's activities in the notes.

ON THE ECONOMIC SUPPORT OF THE STATE'S DEFENCE CAPABILITY: PROBLEM STATEMENT

The state's defence capability is achieved through a number of different measures. Among them are economic measures. Economic measures are aimed at building economic potential in the defence sector. This potential does not exist separately from the economy of the state as a whole. It is determined by the state of the national economy. The growth and development of the national economy will make it possible to accumulate the necessary economic potential in the defence sector. The purpose of the article is to outline some ways to ensure the economic security of the state's defence capability. Methodology. In the course of preparing this work, the provisions of the Constitution of Ukraine, the Tax Code of Ukraine, the Criminal Code of Ukraine, other legislative acts of Ukraine, draft laws of Ukraine were studied, the publication analysed explanatory notes to the draft laws of Ukraine and conclusions of the Main Scientific and Expert Department of the Verkhovna Rada of Ukraine on the draft laws. Legislative acts and other documents were analysed using the dogmatic method. Changes in legislative approaches to which income should not be subject to military tax were studied using the historical method. The economic support of the state's defence capability was considered as a system of measures taken by the state. And this system is a component of a higher level system, namely, the system of all measures taken by the state to ensure its defence capability. The study of these two systems was carried out using the systematic method. Taxation is one of the measures to ensure economic support for the state's defence capability. Ukraine introduced a military tax back in 2014. Over time, approaches to who and under what conditions should not pay this tax have changed. The logic behind these changes was that persons who participate in the defence of the homeland in a form other than financial should be exempt from paying the military fee for the duration of such participation. The decision to refuse to collect the military fee from some Ukrainian citizens is based on the principle of social justice. In this case, it means that some Ukrainian citizens fulfil their constitutional duty to defend the homeland twice. On the contrary, other Ukrainian citizens may not fulfil their duty to defend the homeland in any form. The defence of the homeland, independence and territorial integrity of Ukraine is the duty of all Ukrainian citizens. The fulfilment of this duty may consist not only in the armed defence of the homeland, but also in the economic support of Ukraine's defence capability. The state could provide an opportunity for Ukrainian citizens to participate in ensuring the defence capability of the state in an economic way, but there should be mechanisms to prevent abuse.

Modern approaches to registration and simplified system of taxation of natural persons-entrepreneurs.

Modern challenges in the conditions of war and pandemic require a quick response in the economic sphere, since it is the foundation that holds the military front. And therefore, stopping the economy will "bleed" the already extremely depleted budget. The task of the state is to prevent enterprises from stopping, as well as to stimulate small business, which has always been a powerful source of filling the state treasury.
 The purpose of the study is to simplify the registration, management and taxation of small businesses, including construction, as much as possible.
 The article analyzes the new changes in the Tax Code of Ukraine (Tax Code of Ukraine) taking into account the simplified system of taxation of individual entrepreneurs. The main advantages of legal business conduct are identified, various options for its registration (including remote) are shown, new possible options for generating an electronic signature are presented, the issue of business legalization without registration of a sole proprietorship and those who can take advantage of such an opportunity is considered, and what changes are subject to sole proprietorship payers 1-3 groups of the unified tax in 2023, the peculiarities of their document flow and taxation during the period of martial law, given specific advice on filling out declarations by entrepreneurs; a number of errors for which FPOs deprive the payer of the single tax, as well as typical errors of self-registration of FPOs, are defined; an alternative approach to the preferential taxation system for the construction business has been revealed, which will make it possible to take advantage of the simplified taxation system. Several points have been highlighted to improve the requirements for taxpayers of the 1-3 groups of the single tax by the state (in particular, adequate consideration of the inflation factor), a number of encouraging steps have been revealed from power structures to starting your own business.
 The issue of digitization and development of modern electronic services for taxpayers was also on the agenda. Today, digitization is considered a necessary factor for the functioning of public enterprises. This procedure should become simple, understandable, convenient, easy and familiar in application for any average citizen of Ukraine. And such a transformation is possible thanks to the implementation of the e-cabinet in the taxpayer's profile.

METHODOLOGICAL TOOLS FOR MAKING MANAGEMENT DECISIONS ON TRANSFER PRICING

The article systematises methodological tools for making managerial decisions on transfer pricing. An analysis of domestic scientific works on the study of the list of methodological tools for determining transfer prices is carried out. It is found that transfer pricing researchers in the system of management accounting agree on a list of methods for determining transfer prices, including methods for determining transfer prices on the basis of market prices, on the basis of cost prices determined by marginal/standard/full costs or on a double basis, and on the basis of contract prices. Researchers of transfer pricing in the tax system are united in this approach and work with the methods (comparable uncontrolled price (as sales); resale price; "cost plus"; net profit; profit distribution) recommended by the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and established by the Tax Code of Ukraine when checking the conformity of the terms of controlled transactions with the arm's length principle. Identify the conditions under which transfer pricing methods are used in domestic practice. The advantages and disadvantages of using certain transfer pricing methods are identified. To test and thoroughly analyse the transfer pricing methods, business operations of an agro-industrial enterprise are developed. The characteristics and limitations of the application of a particular transfer pricing method are identified. These transactions clearly illustrate the characteristics, advantages and disadvantages of using each transfer pricing method to verify the arm's length transfer price. The author demonstrates the need for adjustments in cases where the transfer price or profitability of a controlled transaction is not in line with the arm's length principle. The article emphasises the need for proportional adjustment of the tax base as a means of avoiding double taxation. Taking into account the systematisation of legal and regulatory provisions on transfer pricing, peculiarities, advantages and disadvantages of using certain methods, the author proposes a general scheme for making managerial decisions in the field of methodological management of transfer pricing operations.

Modification of the tax system under conditions of a state of war

The article reveals the challenges of transforming the tax system during a state of war. The tax system is a crucial element of the country’s economy, as its efficiency directly impacts the volume of investments, entrepreneurial development, and the level of social security. Addressing these issues in this sphere is urgent, as it can slow down the nation’s progress and disrupt financial stability. Since the beginning of the war, the country has been actively working to find optimal means of supporting the tax system. Various transformations have been implemented to optimize and ensure the continuous functioning of the tax sector, including employing different policies and instruments to execute strategies. Reforms aimed at creating effective policies and tools for their implementation have already been introduced. However, the conditions of war are extremely dynamic, and changes in the economic structure are challenging to predict and control. This leads to challenges in achieving an optimal balance between maintaining the stability of the economic system, supporting domestic businesses, meeting the citizens’ needs, and providing the necessary financial resources for the military. The dynamics of military events and uncontrolled changes in the economy create complexities in achieving an optimal balance between system stability, support for domestic businesses, citizens’ needs, and the demands of the military. Considering the importance of the tax sector for the state’s financial sector, special attention is given to making changes to support and optimize this area during times of war. The tax system is a significant factor influencing the country’s economic development. Its effectiveness determines how well the country can promote entrepreneurship and provide social security for its citizens. An efficient tax system involves the redistribution of financial resources in the economy, ensuring the functioning of the payment system, and other critical processes. Consequently, measures aimed at improving the tax sphere become an integral part of broader efforts to develop and ensure the stability of Ukraine’s economy during wartime. In the context of optimizing the tax sector, significant changes have been implemented organizationally, some of which can be considered extraordinary. However, they have proven to be effective and rational components of strategic crisis management. The key regulators that contribute to changes in the tax policy structure are the fundamental principles of monetary and credit policies during the state of war and the Tax Code of Ukraine. Given the complex nature of Ukraine’s tax system, it has become crucial to summarize the results of already implemented measures. Such an analysis is necessary to determine optimal ways of optimization and improvement, particularly during a state of war when economic activities are subject to changes and risks. Summarizing the results of research conducted in the tax field allows for assessing the effectiveness of implemented reforms and developing scientifically justified recommendations to ensure the stable functioning of the system amid external challenges. The main goal of this analysis is to identify potential risks and problematic aspects that could reduce the efficiency of the tax system and lead to adverse consequences for the country’s economic stability. A scientifically grounded approach to summarizing research data enables the formulation of action plans to address issues and explore new opportunities. Only such an analysis will ensure the stable development of the country and its financial resilience in the face of unforeseen challenges.

Some organizational and legal matters of tax audits under martial law in Ukraine

The article points out that Ukraine's legislation provides for the right of the taxpayer to be present at tax audits and to provide explanations on the issues raised during such inspections, to require the tax authorities to carry out audits with information and facts that may testify in favour of the taxpayer. At the same time, the application of these rights under the conditions of martial law may be problematic or impossible, even in cases where the taxpayer is not in the temporarily occupied territories but is considered an internally displaced person, does not have access to the relevant documents confirming the legality of his actions, business operations, relevant calculations, etc. The above also applies to the fulfilment of the taxpayer's obligations stipulated by the Tax Code of Ukraine regarding the accounting of income and expenses, the calculation of taxes and fees, their payment within the established terms, as well as the submission of declarations and reports. The article notes that when considering the specificities of tax control, which is part of State financial control, it is necessary to take into account the specificities of such a control subject, which is the taxpayer. The taxpayer, as a subject of control, is a natural person, which determines certain features of the organization and implementation of his individual control by tax authorities. This especially applies to the implementation of such control in the conditions of martial law. Therefore, in our opinion, solving the issue of conducting a tax audit, which sets out the appropriate conditions for its implementation, should be approached individually in each individual case. We are talking about self-employed persons, individual entrepreneurs, etc. In regulatory legal acts it is necessary to provide not only for the consideration of force majeure circumstances related to martial law and military operations, as well as a broader list of reasons for postponement of the audit dates, carrying out the auditonly in the presence of the tax payer or the authorized person. Key words: tax legislation, tax control, tax audits, tax liability, rights of tax payers,martial law, powers of tax authorities.

TAX AUDIT PREVENTION: LEGAL CONSEQUENCES

This article deals with the study into special aspects of legal consequences for taxpayers in case of preventing the controlling body officials from conducting a tax audit. It has been proven that the controlling body must have legal grounds for conducting an unscheduled taxpayer audit, which grounds are listed in the Tax Code of Ukraine. It is well-reasoned that if the tax authority has no legal grounds for conducting an audit or issuing an order to conduct an audit in violation of the requirements, the taxpayer shall have the right to prevent the controlling body officials from conducting a desk audit. At the same time, in addition to being prevented from conducting a tax audit, such a taxpayer has to file a claim with the court to cancel the audit order. At the same time, it was established that preventing the auditors from audit would result in appropriate response measures taken by the tax authority, such as administrative seizure of property and/or applying to the administrative court with a claim for seizure of funds on the accounts of such a taxpayer. It is noted that in the event of applying the administrative seizure of property, the controlling body has to file a statement with the court confirming the validity of the above administrative seizure; however, taking into account the fact that the business entity appealed the audit order, the courts mostly make decisions in favour of taxpayers for reason that there is a legal dispute between the controlling body and the taxpayer. The issue of law excludes the possibility of a court ruling on seizure of funds on the accounts of such a taxpayer. It is substantiated that the administrative seizure of property and the seizure of funds in accounts are ways of ensuring the fulfilment of tax obligations.

TAX PREFERENCES IN THE FUNCTIONING OF BUSINESS ENTITIES DURING THE RUSSIAN-UKRAINIAN WAR

The article analyzes the importance of the functioning of small business as one of the important sectors of the economy during the Russian-Ukrainian war. Their activities in partially occupied, front-line, support and safe regions were studied, in particular: the number of registered individual entrepreneurs, active individual entrepreneurs, individual entrepreneurs who ceased their activities in 2021-2023. State support measures for small business entities were considered: direct payments from the budget, tax preferences, preferential loans, measures to reduce administrative pressure. Attention is focused on one of the types of support for business entities during martial law – tax preferences. Their role and importance in the activities of enterprises that are on the simplified taxation system is determined and the importance of the mentioned support is proven. It is accepted to pay attention to the current tax legislation – the Tax Code of Ukraine regarding preferences for the simplified tax payers of the first, second and third groups. The tax preferences for four groups of taxpayers who are on the simplified taxation system in 2022 were considered according to the following indicators: the maximum amount of income per year, the rate of a single tax, the amount of a single contribution (per month), documentary checks, sanctions for violating tax legislation and non-use of cash registers (registrars of settlement transactions). The revenues and expenditures of the budget in 2021-2022 and their impact on the country’s economy were analyzed. Problems of the development of small enterprises in Ukraine and ways of increasing the efficiency of their activities in modern market conditions are highlighted: introduction of tax incentives for local production of important products in Ukraine; exemption from taxation of materials and equipment necessary for the modernization of production; preferences for relocated enterprises or those that continue to employ internally displaced persons; formation of additional credit support programs for business entities.

CIVIL AND TAX ASPECTS OF ALIENATION OF CORPORATE RIGHTS IN THE REORGANIZATION OF BUSINESS LEGAL ENTITIES

The article examines the peculiarities of the alienation of corporate rights in Ukraine during the reorganization of business legal entities. The purpose of the article is to determine the legal and economic essence of corporate legal relations during the reorganization of an entrepreneurial legal entity, as well as the influence of tax and civil legislation on the alienation of corporate rights. The methodological basis of the research is a system of complementary general scientific and special methods, which is a means of obtaining objective and reliable results. The following methods were used during the research: comparative-legal, dialectical, formal-legal, logical and systemic-structural analysis. The legal regulation of the reorganization of legal entities is determined by the Civil Code of Ukraine and the internal acts of these organizations, depending on the type and organizational and legal form of the legal entity formed according to one or another classification criterion. The existing state of legal regulation of the liquidation of entrepreneurial legal entities requires a scientific analysis by updating the legislative provisions in this area. In particular, considering the Civil Code of Ukraine and the Tax Code of Ukraine, we will pay attention to the lack of harmonization of tax and civil law regarding corporate legal relations during reorganization and alienation of corporate rights and protection of investors' interests. Termination of corporate legal relations during the reorganization of a legal entity for the purpose of taxation is the transaction of alienation of corporate rights. For the purpose of taxation, the tax law regulations provide for the tax-legal qualification of private-law property relations as objects of taxation and grounds for the emergence of tax liabilities.

Disciplinary liability of insolvency officers: current challenges

In this article we have studied the specific features of the liability of insolvency administrators for disciplinary offenses. The norms of the current legislation (in particular, the Bankruptcy Proceedings Code of Ukraine, the Tax Code of Ukraine, the Labor Code of Ukraine) regarding the determination of the legal status of insolvency officers and the specific features for bringing them to liability have been analysed in the article. The purpose of this research was to study problematic issues related to the liability of insolvency administrators. During the research general scientific methods, in particular dialectical, methods of analysis and synthesis, formal and legal, systematic approach have been used. It is concluded that disciplinary liability in the profession of insolvency officers in Ukraine is of mixed nature. It is partly civil, partly disciplinary and administrative liability -- in its essence -- and is not clearly regulated by the current legislation. Referring to the facts of bringing insolvency administrators to disciplinary liability even for a single offense has, on the one hand, elements of civil liability. On the other hand, disciplinary liability can also be imposed on insolvency administrators.

ДЕЯКІ АСПЕКТИ ПРАВОВОГО РЕГУЛЮВАННЯ АУТСОРСИНГУ В УКРАЇНІ

The article notes that legal regulation of outsourcing in Ukraine is based on several laws and regulations. The author analyses the lack of unity in the use of the conceptual apparatus in the field of accounting outsourcing, which necessitated a study of the historical aspects of the emergence of this concept and the peculiarities of its interpretation in various areas. It is determined that at the legislative level there are no clear requirements for external entities to conduct accounting. Many problems in organizing cooperation between an outsourcer and a customer enterprise arise due to the lack of thoughtfulness of the outsourcing agreement. The author substantiates the issues that should be disclosed in an accounting outsourcing agreement (terms of the agreement, including the list of services provided, the start and end dates of the agreement, the customer's requirements for the qualifications of outsourcers, the procedure for reporting by the outsourcer on the services provided, the liability of the outsourcer and the customer, the procedure for compensation for losses, the procedure for early termination of the agreement). The author proves that when concluding an outsourcing agreement, it is necessary to use the concepts approved by the Tax Code of Ukraine.

Tax system of Ukraine: genesis and current state

The paper comprehensively examines the development of the national tax system, its constituent elements, and determines its role in the economic activity of the state. Special attention is paid to normative and legal acts that carried out legal regulation in the studied period. The impact of the tax system on stimulating or disincentivizing the development of certain sectors of the economy is considered. Scientific literature, statistical data in the field of taxation, which allow assessing the current state of the domestic tax system, have been studied. During the study of the topic, the special role and importance of the tax system in the economic activity of the state, which is the foundation of the budget and allows the state to effectively implement the necessary socially important functions, was proven. In the formation of public money funds, which are then directed to the relevant spheres of life, tax revenues in comparison with other budget revenues provide a significantly larger share of profit to the corresponding budget, and therefore, in recent years, the leadership trend of tax revenues in the revenues of the budget of Ukraine has been maintained. Legislative regulation of tax revenues is ensured by tax and budget legislation. During the study of the development of the tax system of Ukraine, its constant development and improvement, a significant change in the composition of tax payments from the initial situation to the current state were revealed. The processes of regulatory regulation of the reforms carried out are also considered. A particularly significant contribution to the development of the tax system of Ukraine was made by the Tax Code of Ukraine, which systematized the structure of tax legislation.

Creation of special (free) economic zones as the state stimulate development of some territories

The article is devoted to the study of the legal basis for the formation and functioning of special (free) economic zones. It is substantiated that the creation of a special (free) economic zone is an effective means of state stimulation of economic development of individual territories. The economic efficiency of the formation and functioning of special (free) economic zones is analyzed. It is established that important indicators of such efficiency are: reduction of unemployment in the respective territory, increase of investment income, development of production, etc.
 The author has identified some problematic aspects of the legal regulation of the formation and functioning of special (free) economic zones. In particular, on the basis of the analysis it was determined that the Tax Code of Ukraine and the Customs Code of Ukraine do not contain rules that determine the peculiarities of the tax and customs regimes in the territories of special (free) economic zones, and after the 2005 amendments to the Law of Ukraine "On General Principles" the creation and functioning of special (free) economic zones ”the special preferential tax regime in the specified territories was terminated, which in general called into question the expediency of functioning of special economic zones. It was also found that the legal act, which determined the procedure and methodology for assessing the effectiveness of the functioning of the special (free) economic zone, has lost its validity, however, a new act, taking into account modern economic requirements and needs, has not been developed.
 The experience of some foreign countries in the field of formation and functioning of special (free) economic zones is investigated. On the basis of the scientific and legal analysis, a number of proposals for improving the legal regulation in the field of formation and functioning of special (free) economic zones were developed, in particular, by introducing amendments to the Tax and Customs Codes of Ukraine, laws of Ukraine, which regulate the formation and functioning of the respective special (free) economic zones.

Tax Audits During the Period of Martial Law in Ukraine

The article reveals the peculiarities of conducting tax audits by controlling bodies. In Ukraine, a ban on the implementation of tax supervision (control) measures has been in effect since March 18, 2020, from the beginning of the introduction of quarantine restrictions. With the introduction of martial law, the moratorium was extended, but there are a number of exceptions that require detailed study. The purpose of the article is to study the problematic issues of conducting tax audits in conditions of instability of tax legislation: martial law and quarantine restrictions due to COVID-19, as a result of changes to the legal framework. The chronology of changes made to the Tax Code of Ukraine (TCU) during half a year of martial law was analyzed. The first “wartime” law extended the quarantine moratorium on tax audits under martial law, and subsequent ones made changes to the TCU. During martial law, any tax audits cannot be started, and those that have been started are suspended. The exception is cameral and factual audits, as well as unscheduled documentary audits, which are carried out on a voluntary basis at the request of payers. The grounds for such checks are also the receipt by the controlling body of information about the existence of violations of the norms of tax or currency law on the part of the payer. The results of the study were obtained by means of theoretical and methodological analysis of the provisions that highlight the problematic issues of verification of the activities of payers. The goal was achieved as a result of the application of an in-depth content assessment of the norms of tax law, aimed at understanding the essence of the types of tax audits and the peculiarities of their implementation in the conditions of martial law, the official website of the Ministry of Finance of Ukraine and the State Tax Service of Ukraine, as well as a number of scientific publications on this issue of research. The article is aimed at studying key problems in the field of tax administration as a whole and in the context of the implementation of relevant tax control measures