TAXPAYERS WITH A HIGH LEVEL OF VOLUNTARY COMPLIANCE WITH TAX LEGISLATION AS SUBJECTS OF TAX ADMINISTRARTION

Abstract

Encouraging voluntary tax compliance is impossible without providing quality services and effective administration. Since businesses in Ukraine operate under martial law and unstable tax legislation, tax risks arise including attempts to evade taxation or minimize tax payments, delays in tax payment and declaration, and other related issues. In order to improve the efficiency of tax administration and the quality of service provided to taxpayers, a number of legislative and regulatory acts have been adopted that define the legal framework of the «Territory with a High Level of Tax Confidence». The purpose of the article is to systematize the requirements and criteria for identifying taxpayers with a high level of voluntary compliance with tax legislation, to analyze their number across specific groups, and to identify the problems, shortcomings, and prospects of implementing the project aimed at increasing the level of voluntary compliance with tax legislation. In the research process, methods of analysis and synthesis, comparison and generalization, as well as tabular and graphical methods were used to visually represent the research results. The article examines the functioning of business entities included in the List of taxpayers with a high level of voluntary compliance with tax legislation. The article outlines the prerequisites for the implementation of the project «Territory with a High Level of Tax Confidence». The requirements for including legal entities and individuals engaged in entrepreneurial activity in the list have been systematized, common requirements for all groups of taxpayers and separate criteria for each group of taxpayers have been identified. The trends in taxpayer involvement in the project have been analyzed in terms of taxation systems, regions, and types of economic activity. The main advantages of tax administration for taxpayers with a high level of voluntary compliance with tax legislation have been identified. The application of more flexible criteria for including taxpayers in the List has been proposed. Further research should focus on assessing the impact of criteria changes on the dynamics of the number of taxpayers, their structure, the level of taxes paid by them, as well as the feasibility of implementing the project in the post-war period.