PECULIARITY AND ESSENCE OF “ONE-TIME (SPECIAL) VOLUNTARY DECLARATION BY INDIVIDUALS OF ASSETS BELONGING TO THEM” AS A DIFFERENCE OF “TAX AMNESTY”

作者：Serhii Kuksenko · 发表于：Constitutional State · 年份：2021 · DOI：10.18524/2411-2054.2021.43.240986 · 被引用次数：2 · 研究领域：Economic Issues in Ukraine、Economic Systems and Logistics Management、Economic and Business Development Strategies

The article analyzes the essence and peculiarity of one-time (special) voluntary declaration by individuals of their assets in accordance with the Law of Ukraine of 15 June 2021 “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Stimulating the Un-Shadowing of Incomes and Increasing the Citizens’ Tax Culture by Introducing One-Time (Special) Voluntary Declaration of Assets Belonging to Individuals and Payment of the One-Time udget Levy”. The author highlights the formal tasks of the proposed voluntary declaration, carries out a scientific analysis of the concepts of “tax amnesty”, “capital amnesty”, and proposed their own generalizing definitions. The author finds that “one-time (special) voluntary declaration” combines features of both “tax amnesty” and “capital amnesty”. The author recapitulates the practice of conducting tax amnesties by different countries and attempts to implement tax amnesty in Ukraine for legal entities in 2015 in the form of a “tax compromise”. To determine the effectiveness of amnesties, the author proposes to take into account not only financial indicators: the amount of legalized capital and taxes paid to the budget, but also factors that change society’s values: increasing legal awareness, improving tax culture and discipline, improving the business climate, expanding the tax base. Based on the analysis of paras 3, 5, 10 of the law on “one-time voluntary declaration” the author concluded that although the majority of citizens w...