The role of law enforcement authorities in regulating relations concerning the collection of taxes and fees in the context of European integration
DOI:
https://doi.org/10.35774/app2024.04.037Keywords:
European countries, European integration, EU member states, law enforcement agencies, collection of taxes and fees, law enforcement function, taxation, state budget, financial offenses, taxes, fees, tax system, administrative and legal support, tax policyAbstract
The article examines the role of law enforcement agencies of Ukraine, their interaction with the State Tax Service of Ukraine in the field of taxation in the context of European integration. An important component of this process is the adaptation of legislation and the transformation of key state institutions, in particular in tax policy.
The process of adapting Ukrainian legislation to standards requires significant changes in the field of taxation, where law enforcement agencies play a key European role in combating economic crimes such as tax evasion and corruption.
The tax system is the main tool for ensuring the economic stability of the state, and its effective functioning depends on the interaction of law enforcement agencies, which provide the role of control and supervision over compliance with tax legislation.
In this context, special attention is paid to the fight against tax evasion, corruption and financial crimes, which is an important requirement for achieving compliance with European Union standards.
The study also identifies the main areas of activity of law enforcement agencies, including: detection and prevention of tax offenses, investigation of financial crimes, prevention of corruption and protection of the rights of honest taxpayers.
The problems of administrative and legal regulation of this activity are also analyzed and ways of optimizing the mechanisms of interaction of state authorities are proposed to increase the efficiency of law enforcement functions in the field of taxation. At the same time, in the context of integration, the importance of implementing international standards, such as BEPS and automatic exchange of European tax information, as well as the use of modern digital technologies is emphasized.
It was emphasized that all efforts to adapt to international standards in the field of tax policy must comply with the key principles of legality, transparency and fairness, which are the basis of European legal culture. Only by adhering to these principles can one succeed in creating a stable and effective tax system that will contribute to economic development and increase citizens' trust in the state.
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