TAX INFORMATION EXCHANGE AS THE SUBJECT OF SCIENTIFIC ANALYSIS
Journal Title: «Публічне управління і адміністрування в Україні» - Year 2017, Vol 1, Issue
Abstract
The article analyzes the approaches to the definition of “information”, “tax in-formation”, “exchange of tax information”. It is proved that the essence of tax infor-mation should be considered in a broad sense. The concept of tax information is not to be limited exclusively as information or data created or obtained by the tax authori-ties. As the tax information in the article it is proposed to consider any facts, reports or records in any form that may be used to establish the tax liability of taxpayers. As the exchange of tax information in the article it is suggested to consider any actions related to obtaining, processing and subsequent transfer of the tax information from one entity to another.
Authors and Affiliations
Н. М. Герасименко
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The stages of transformation of the state property management system for the implementation of the priority tasks aimed at raising the socio-economic level in Ukraine are researched. The state of economic efficiency of t...
SUBCULTURAL CONFIGURATIONS AND POLITICAL MEDIATION IN PUBLIC ADMINISTRATION
The article explores subcultural configurations as factors of communicative action, which, today, are characterized by a significant level of conflict. The author notes the demand for logical social and managerial orderi...
WAYS OF PERFECTION OF MECHANISMS OF COOPERATION BETWEEN PUBLIC ADMINISTRATION AND NON-GOVERNMENTAL ORGANIZATIONS IN THE SPHERE OF COMBATING HUMAN TRAFFICKING IN UKRAINE
The problem questions of cooperation of public administrationand non-governmental organizations are considered in the sphere of combating human trafficking in Ukraine. An analysis is carried out normatively legal base an...
THE MODEL OF PROVISION OF SOCIO-ECONOMIC SECURITY OF THE STATE IN THE CONDITIONS OF MODERN CHALLENGES AS A PHENOMENON OF FORMATION OF RELATIONS
It was substantiated that the formation of an effective model of provision of social and economic security of the state, specifically Ukraine, must be carried out with the help of the following technical and legal means:...
IMPROVEMENT OF MIGRATION POLICY BY INTRODUCING MIGRATION AMNESTY AS A FACTOR TO COUNTERACT ILLEGAL MIGRATION
The article analyzes the legal and regulatory framework of the migration policy in the field of combating illegal migration. Considered factors contributing to the improvement of the state policy in terms of the introduc...