STS works towards the introduction of European models of cooperation with taxpayers and information exchange in Ukraine

Series of seminars in cooperation with the Project “EU Public Finance Management Support for Ukraine (EU4PFM): Components 3 and 4” for the State Tax Service of Ukraine was held at the STS on 08 – 10.11.2021.

Main topics of seminars are international practices on cooperative compliance measures and their legal regulation, use of data obtained according to the CRS standard for tax control purposes, as well as approaches to evaluating the auditors’ work.

International expert on taxation Tomas Sudintas presented to employees of the State Tax Service of Ukraine the international practice of using cooperative compliance programs – compliance with legislation, establishing and developing relations between the taxpayer and tax authorities based on trust and cooperation of both parties to achieve the highest level of voluntary tax payment. Comparison of the main existing models of cooperative compliance in different countries – Ireland, Lithuania and Austria was presented during the seminar, as well as the highlightment of problems that arise during the implementation of programs and ways of solution.

Ukraine prepares to join system of international automatic exchange of tax information between countries according to the Common  Reporting Standard (CRS) starting in 2023, the one day of seminar was devoted to preparation and training in using data obtained according to this standard, Lithuanian experience in this area and practical issues that arise during the introduction of common reporting standard.

Some issues for discussion were international experience and practice in improving the auditing quality, possibility of using information systems to ensure quality of tax audit, practice of quality control and evaluation of auditors, comparison of audits in Australia, Ireland and Lithuania. In addition, the international expert provided important advice regarding the introduction of electronic audit in Ukraine based on the Lithuanian experience in this area.

State Tax Service of Ukraine, due to the acquired knowledge, is preparing for implementation of European models of cooperation with taxpayers and information exchange in Ukraine.

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