CONCLUSIONS

As results of this work we can conclude the following.

1) Small and medium-sized enterprises embrace the huge share of the EU and Ukrainian markets. In the EU in 2013 99 out of every 100 enterprises are SMEs, as are 2 in every 3 employees and 58 cents in every euro of value added and in Ukraine there are 99,8% of the SMEs with 67,3% employed people .The national economics of the EU and Ukraine mainly depend on SMEs and it is important for the states to support and help SMEs by different regimes and simplified procedures.

Within the European Union there are 2 levels: EU level or so-called «supranational» level and national level which exists in all 28 countries of the EU.

2) If there is a legal act concerning SMEs adopted by the EU and there is a question whether it is adopted within the competence of the EU we should apply some methods of the interpretation of legal norms, especially systematic and teleological ones with norms established in section 1 “Rules applying to undertakings” of chapter 1 “Rules on competition” of title VII “Common rules on competition, taxation and approximation of laws”, chapter 1 “Economic policy” of title VIII “Economic and monetary policy” and title XVII “Industry”. If the main essence of the act is the competition rules or common commercial policy it is exclusive competence, if it is matter of the economic cohesion it is question of the shared competence which must be also checked within criteria on the principle of subsidiarity and the principle of proportionality, but if it deals with industry it is a competence of a EU member state.

3) Concerning «hard» and «soft» law of the EU regarding SMEs there are the following ones:

1. Lisbon treaty which consists of the Treaty on European Union and the treaty on the Functioning of the European Union;

2. Small Business Act for Europe;

3. Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises;

4. European Charter for Small Enterprises;

5. Some Regulations and Directives which influence on SMEs’ activity;

71

6. Plans and programmes;

7. Reports;

8. Guidebooks, models and so on.

4) Commission Recommendation concerning the definition of micro, small and medium-sized enterprises defines SMEs only at EU level and has recommendation characters, which means that every member state of the EU can choose either adopt this definition or make its original definition.

5) During the analysis of the definition of SMEs, it was not so clear where to find a national definition, because sometimes definitions of SMEs can be either set for different purposes or absent. In case of the absence the Commission Recommendation can be applicable.

6) Ukraine also has the definition of SMEs which is almost similar to the Commission Recommendation’s approach, but we can notice some further differences:

1. Commission Recommendation uses 3 criteria to define SMEs and they are quantity of employed persons, annual turnover, annual balance sheet, but in Ukraine only 2: annual income and quantity of employed persons.

2. Ukraine applies different treatment to individuals and legal entities, because large entrepreneur can be only legal entities in accordance with Economic code’s text.

7) There are mainly 3 types of the SMEs:

• Micro-enterprises

• Small enterprises

• Medium enterprises

8) SMEs, depending on number of employees, turnover and/or balance sheet total, are separated into micro, small and medium-sized enterprises or small and medium-sized enterprises in some EU states. If a national legislation detects only medium-sized or only small-sized enterprises, such enterprises are a form of SMEs, but not a type and there is no separation of SMEs.

If we talk about micro, small and medium-sized enterprises abbreviation «MSMEs» or «MSMBs» should become more preferable.

72

Other types of SMEs can be defined depending on a criterion of having general and specific types of SMEs.

SMEs can be divided using a teleological criterion. There are the following types of definitions of SMEs:

— for legal and administrative purposes;

— for statistical purposes;

— for accounting or financial reporting purposes;

— for competition purposes;

— for tax and transfer pricing purposes;

— and so on.

9) At the EU level there is no single approach to the tax control. Such an activity is defined only through administrative co-operation and mutual assistance which is one aspect of tax control.

There are 4 types of administrative co-operation and mutual assistance at EU level:

1. Administrative cooperation in the field of (Direct) taxation, which provides simple procedure of exchange of information, mandatory automatic and spontaneous exchange of information and other forms of administrative cooperation, which are

(1) presence in administrative offices and participation in administrative enquiries;

(2) simultaneous controls;

(3) administrative notification;

(4) feedback and

(5) sharing of best practices and experience.

2. Administrative cooperation in the field of VAT;

3. Administrative cooperation in the field of Excise;

4. Mutual assistance in the field of Recovery of claims

10) Inspections and other forms of tax control are regulated by national law of the member states. In this work the experience of Great Britain, Germany, Italy, France and Lithuania have been researched. Some of the experience of the mentioned states can be useful for Ukraine.

11) In Ukraine applying the criterion of the method of the tax control, it can be

73

1. registration of taxpayers,

2. information and analytical support and

3. inspections and verifications.

12) Inspections are the main forms of tax control. There are the following types of tax inspections: office inspection; document inspections which can be scheduled and unscheduled, on-site and off-site; unscheduled document off-site electronic inspection (electronic inspection); and factual inspection.

13) The following trends within the EU were identified:

1. Globalization of tax policy, especially tax control;

2. Enhancement of tax control by the institutions of the EU;

3. Lack of interconnection between taxation and SMEs in some legal acts is leading to weaknesses of support of SMEs;

4. The EU is a supranational union and it develops, becoming more federal union;

5. «From control to trust» concept;

6. Tax law starts using notions «moral» and «immoral»;

7. Electronic taxation;

Some of these trends happen in Ukraine, but they don’t have a form which is in the European Union. Ukraine is really weak in some fields (for example, electronic taxation). Some trends could be useful, but some -harmful or both.

14) There are the following trends in tax policy, especially tax control.

1. Eurointegration

2. Reforms, especially tax reform

3. Initiatives from the private sector criticizing the existing tax regulation, especially concerning tax control.

4. Other trends which have indirect influence on tax control.

15) In respect of the Eurointegration. There is no direct interconnection between taxation, especially tax control, and SMEs in the Association Agreement Between the European Union and Its Member States, of the One Part, and Ukraine, of the Other Part, but structural interpretation leads us to the following conclusions. Tax administration which conducts tax control shall be enhanced and strengthened in the contexts of some

74

areas defined in articles 127, 349-352. Whilst articles 76, 282, 378, 379 stress on improvements of the administrative and regulatory framework. This framework includes tax administration, which can be considered as a part of administrative framework.

16) In respect of reforms, especially tax reform. The parliament and government reformed some fields, but the tax reform law changed only some provisions of the tax code regarding tax control and changes were nor crucial concerning the past regulation. It just changed some provisions or words in articles 63, 64, 70, 73, 75, 78, 80 and 82 of the tax code. Nevertheless one positive thing in tax reform law concerning SMEs is tax control moratorium.

17) In respect of initiatives from the private sector criticizing the existing tax regulation, especially concerning tax control. This trend has always existed, but now it became more spread as in the world, especially in the as in Ukraine.

Thus, one project of the reform of tax control should be at least considered. This project proposes the following topical ideas.

1. Elimination of the tax police. On the basis of the tax police, departments of the Ministry Interior Affairs and Security Service, responsible for investigating economic crimes, to establish a separate unit — the Financial Guard subordinated to the Ministry of Finance or the Ministry of Justice.

2. Cancellation of factual and office inspections, verifications.

3. Prohibit violations of working hours of the company during the inspections.

4. Cancel plans for additional accruals.

5. Reduce the number of inspections of taxpayers (including unscheduled ones).

6. Establishment of a single document — the act and tax notice-decision.

7. Development and improvement, and introduction into the tax code clear, transparent and understandable criteria for selecting businesses for inspections.

8. Provide taxpayers the right to choose the method of inspection of the completeness and timeliness of accrual of taxes — the tax authority or audit company. Establish responsibility for audit companies for possible tax additional accrual.

These ideas, to some extent, have perspectives.

75

18) Some more trends are topical for Ukraine and connected with tax control. For example, informatization.

76

Добавить комментарий

Ваш e-mail не будет опубликован. Обязательные поля помечены *