Administrative and legal status of subjects of implementation of state tax policy in Ukraine

Abstract

The article examines the administrative and legal status of subjects implementing state tax policy in Ukraine, which includes the definition of the rights, obligations and responsibilities of state bodies, taxpayers and authorised persons, as well as the mechanisms of their interaction in the process of administration and control of tax obligations. The role of key state bodies, such as the Ministry of Finance of Ukraine, the State Tax Service and local governments, in ensuring the transparency, stability and efficiency of the tax system, including conducting audits, monitoring the use of tax revenues, combating tax evasion and protecting the rights of taxpayers, is analysed. Methodology. The scientific research is based on both general and special methods of scientific knowledge. In particular, the method of documentary analysis, formal-legal and analytical methods were used in the process of analysing the provisions of individual regulatory legal acts, in particular the laws of Ukraine, as well as international documents of the OECD and the EU, as well as the works of domestic scientists, which provide a critical analysis of these provisions. Structural-logical and system-functional methods were used to analyse the problems of insufficient coordination between tax policy entities, duplication of functions, bureaucratic barriers and uncertainty of powers, which reduces the efficiency of administration and trust in the tax system. Results. The article defines the importance of the legal status of taxpayers, which guarantees the possibility of appealing decisions, access to tax consultations and the use of benefits, and also contributes to the fair and stable functioning of tax relations. Particular attention is paid to the role of local governments, which ensure the receipt of local taxes, control over their payment and interaction with state bodies, as well as intermediary entities, auditors and consultants, which contribute to compliance with the law and minimise the risks of violations. The importance of implementing electronic platforms, automated monitoring systems and digitalisation of tax processes to increase transparency, reduce the impact of the human factor and facilitate the fulfilment of tax obligations is highlighted. The need to adapt tax legislation to changes in economic conditions and international standards of the OECD and the EU is emphasised to increase investment attractiveness, business development and create a stable and predictable tax environment. The proposed definition of the administrative and legal status of tax policy subjects provides a comprehensive approach to regulating the rights, obligations and powers of participants in tax relations, contributes to the efficiency of administration, transparency of procedures, protection of taxpayers’ rights and sustainable development of the tax system of Ukraine.