Course of Development of Partnership between Fiscal Authorities and Major Taxpayers

Olha Vatamaniuk ()
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Olha Vatamaniuk: Chernivtsi Trade and Economics Institute of Kyiv National Trade and Economics University, Chernivtsi, Ukraine

Oblik i finansi, 2016, issue 4, 92-96

Abstract: The article dwells upon substantiation of the main course to harmonization of relations between major taxpayers and fiscal authorities based on partnership concept. It highlights preconditions for service tendencies to emerge in activity of fiscal authorities and the role of major taxpayers in these processes. It is proven that implementation of risk-oriented approach to support major taxpayers is important. In particular, there are proposals to categorize major taxpayers in accordance with the tax risk ratio. Quantitative and qualitative indicators are offered for modelling a major taxpayer's risk. It is determined that in order to develop partnership between major taxpayers and fiscal authorities it is important to enhance two-way communication between them in the light of the major taxpayers' position to be regarded by tax authorities in relation to services provided to them during such support. It was proven that one of the conditions of successful communication between major taxpayers and fiscal authorities is creation of the positive image of the latter.

Keywords: fiscal authorities; major taxpayers; tax support; tax service; partnership; risk-oriented approach (search for similar items in EconPapers)
JEL-codes: E62 H21 H25 (search for similar items in EconPapers)
Date: 2016
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