INTRODUCTION

There are a lot of tasks which a state chooses and gives any of the tasks a «life» and one group of them is a range of tasks within a fiscal policy of the state which has always played a key role because, establishing flows of money to the state funds, welfare of a country depends on these «earnings». The state has to finance an implementation of these tasks and to use these «earnings» to support a functionality of state bodies, municipal bodies, other institutions and companies, to help some categories of people who can’t get this money because of some reasonable circumstances and so on.

At the same time there is a simple small company in this system, getting a profit from its activity, which is obliged to pay for a state because of these necessary «earnings» of the state. And here we can see the situation when the simple small company needs to get more money but the state also wants to get more tax payments from this company so there are opposing interests of the sides.

Therefore, the simple small company will always try to optimize a sum and quantity of taxes which it is obliged to pay. In this situation it is important for the state to check whether all taxes are paid within provisions of law. In this context the state has to have tax bodies controlling businesses’ payments to provide the fiscal policy of the state but the tax control framework must be conducted within legal norms of the state. Otherwise the conducted control is not legal and it has consequences such as unlawfulness of actions and decisions of tax bodies and so on. Therefore, it is important to identify whether or not the control is illegal.

Among all types of entities there are companies which are not protected enough from tax control. They are small and medium-sized enterprises who de facto have no such possibilities as large enterprises. That’s why the state has some tax regimes aimed to facilitate tax conditions of small and medium-sized businesses. At the same time these enterprises sometimes uses gaps in these regimes which destroys plans of state fiscal policy that’s why it is important to find a compromise between state tax bodies and companies, especially small and medium-sized ones, in order to satisfy the private and public interests in this relationships.

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One more important aspect is the ratification of the association agreement between the EU and Ukraine which means that Ukraine is obliged to make some reforms in many fields, especially in a tax field. Actually Ukraine reforms itself, but another question must be arisen — whether or not it is productive and effective.

Last but not least, Ukraine is not popular in some world rates in the tax fields due to some problems in this sphere, especially in tax control. On one hand, we have sometimes abusive behavior of tax state bodies, on the other, a lot of «cunning» businesses which know how to avoid illegally paying taxes. Lack of legal cooperation and consultation between a taxpayer and a tax body enhance this problem.

Concerning scientific literature there is neither single book nor article devoted to question of tax control of small and medium-sized enterprises. Such relationships are very dynamic and huge in volume of scientific literature separately. That is why the author primarily analyzed original sources which are «hard» and «soft» law of the European Union, national legislation of member states of the European Union and Ukraine. Only in case of absence English version of the above mentioned original sources, the doctrinal sources of authors such as Bevz V., Craig P., Këllezi P.; Kilpatrick B., Kobel P., Sheshukova T., Balenko D., Gibson T., Vaart H. J., Hugh J. Ault, Shuvalova E., Popova L. have been used. Last but not least, some practical materials which are judgements and information letters of courts have been used.

Therefore, the topicality of the research is revealed through the mentioned above problems, which depend on each other: there are opposing interests which sometimes contradict each other and it makes problems for a practice; the process of the entrance Ukraine into the EU and necessary reforms in tax fields; the weakness of Ukraine at the world level in tax fields. These problems must be resolved, at least, theoretically through this work

The object of the research is social relationships concerning tax control and small and medium sized enterprises in the European Union and Ukraine.

The subject of the research is legal framework for tax control of small and medium sized enterprises within legal provisions of existing law in the European Union and Ukraine.

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The research purpose is to reveal modern theoretical and empirical trends, issues and problems and their solutions concerning legal tax control framework for small and medium sized enterprises in the European Union and Ukraine.

Achieving the aim involves solving the following theoretical and empirical research tasks:

• to identify:

— a legal status of small and medium sized enterprises;

— a conduct of tax control in accordance with law;

— modern trends in the European Union and Ukraine concerning legal tax control framework for small and medium sized enterprises.

• to find:

— gaps in theoretical concept and practical issues of tax control for small and medium sized enterprises in the European Union and Ukraine;

— provisions of the valid Ukrainian legislation which Ukraine has to change in accordance with the association agreement and to become a member of the European Union.

— reforms of some member states of the European Union to facilitate the tax control and new conceptions which are actual for the reforms.

• to propose own recommendations in accordance with European Union requirements and best practices of the European Union member states for Ukraine.

In order to accomplish all planned research tasks, we are going to apply the following research methods:

• conducting a critical literature review should help us to find information about current situation in the tax fields concerning control and a legal state of small and medium sized enterprises;

• conducting an analysis should provide details about elements of the research object.

• conducting a synthesis should reveal the research object as a whole system with different links between the elements.

• conducting an abstraction and a concretization should help us to go from specific notions such as a «micro enterprise», «small company», «medium sized entity», «large

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business» to general one such as a «company» and so on, or from general notion a «control» to specific «tax control» or «administrative control» and so on, taking into account peculiarities of every notions.

• conducting a deduction should help us to find peculiarities of general phenomena and throw them to concrete phenomena.

• conducting an induction should identify peculiarities of concrete phenomena and to reveal general approaches to research subject.

• conducting an analogy should help us to find differences and similarities in some research phenomena (e.g., tax control) in comparison with some other ones (administrative and customs control and supervision).

• conducting a systematic method should provide a whole framework of some elements of the research phenomena.

• conducting a method of a modeling should provide a consideration of a possibility of implementation of some models of development in the European Union and Ukraine.

• conducting a statistical method should provide information about a quantity of some types of companies in one or another country.

• conducting a comparative method should help us to find information about peculiarities of the legal tax control framework for small and medium sized enterprises in the European Union in comparison with Ukraine.

• conducting a method of a forecasting should provide possible ways for the future tax policy in the European Union and Ukraine in the field of the tax control framework for the small and medium sized enterprises.

• conducting a method of an interpretation should help us to interpret statically or dynamically legal provisions of current legislation of the European Union and Ukraine.

The structure of the research is separated into 3 parts and is the following.

• The first one titled «Legal nature of small and medium-sized enterprises» where it is planned to reveal legislative approaches concerning notion «small and medium sized businesses» at the EU and national levels (within European Union countries and Ukraine), to consider European implementation of provisions into certain European Union countries

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and to compare legislative approaches concerning definition for small and medium sized enterprises.

Therefore, this part will have 2 subparts:

1) «A notion of small and medium-sized enterprises in the European Union and Ukraine», which has three divisions:

1.1) Legal grounds for small and medium-sized enterprises in the European Union;

1.2) Theoretical and legal grounds for small and medium-sized enterprises in the European Union’s member states;

1.3) Theoretical and legal grounds for small and medium-sized enterprises in Ukraine; and

2) «Types of small and medium-sized enterprises in the European Union and Ukraine».

• The second part is titled «Legal provisions on tax control framework in the European Union, its member states and Ukraine» where it is planned to reveal legislative approaches concerning notion «tax control» at the EU and national levels (within European Union countries and Ukraine) and to compare legislative approaches concerning definition for tax control.

The second part is divided into 2 subparts which are titled the following:

1) «Tax control in the European Union and its member states» which has two divisions:

1.1) Tax control at European Union’s level;

1.2) Tax control at EU member states’ level;

2) «Types (or kinds) of tax control in the EU and Ukraine» which has two divisions:

2.1) A notion of tax control in Ukraine;

2.2) Types of tax control in Ukraine.

The last third part is titled «Modern trends in tax control framework for small and medium-sized enterprises in the European Union and Ukraine» and devoted to practical issues and problems concerning European Union and Ukrainian tax control policy for small and medium-sized enterprises.

This part is separated into two subparts:

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1) Trends of the European Union’s tax control policy;

2) Trends of tax control policy in Ukraine.

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