TAX DECLARATION AS A WAY TO IMPROVE THE LEVEL OF TAX CULTURE: EXPERIENCE OF THE EU COUNTRIES
Abstract
European approaches to tax declaration are quite effective in achieving transparency of taxation processes and reducing the shadow economy. Ukraine is steadily moving towards European integration, so studying the experience of EU member states in the field of tax declaration will help to improve the level of domestic tax culture and tax discipline and, accordingly, ensure full payment of taxes to the budget. The purpose is to analyse approaches to the declaration of taxes and fees in EU member states, identify best European practices in this area and outline the prospects for its development in Ukraine to ensure transparency of taxation processes and improve tax culture, tax discipline and mechanisms of interaction between taxpayers and the state. Methods. The authors used the dialectical approach as the main scientific principle of the study of the process of declaring taxes and fees. They also used observation methods, statistical methods, deduction and induction, economic analysis, comparison and generalisation. Results. The author analyses the formation, development and current state of tax declaration in the EU and Ukraine; determines its impact on the formation of tax culture and the level of voluntary payment of taxes and fees. The peculiarities of electronic tax declaration in the EU member states are studied. It is established that EU countries use different methods and approaches in this area, but all of them are characterised by the use of the latest digital technologies that ensure transparency of tax payments and interaction between taxpayers and tax authorities. The current state of declaration of taxes and fees in Ukraine is determined. It is established that there has been significant progress in the implementation of services for taxpayers, but the level of taxpayer confidence in electronic services in the field of tax declaration is low. The author identifies ways to increase the motivation of taxpayers to submit electronic declarations, taking into account the experience of EU member states, and outlines ways to overcome technical, legal and psychological barriers to successful declaration of taxes and fees in Ukraine.
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