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Croatian and comparative public administration : a journal for theory and practice of public administration, Vol. 23 No. 3, 2023.

Original scientific paper

https://doi.org/10.31297/hkju.23.3.2

The Functioning of Tax Authorities in Countries of the European Union: Experience for Ukraine

Maryna Glukh orcid id orcid.org/0000-0002-6107-5415 ; Educational and Research Institute of Law, State Tax University, Irpin, Ukraine *
Julia Anistratenko ; Educational and Research Institute of Law, State Tax University, Irpin, Ukraine *
Alona Harbinska-Rudenko ; Educational and Research Institute of Law, State Tax University, Irpin, Ukraine *
Olena Melnyk orcid id orcid.org/0000-0001-8946-1337 ; Educational and Research Institute of Law, State Tax University, Irpin, Ukraine *
Mariia Karmalita orcid id orcid.org/0000-0001-5833-9064 ; Educational and Research Institute of Law, State Tax University, Irpin, Ukraine *

* Corresponding author.

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page 451-468

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Abstract

The paper delves into an insightful analysis of tax authority operations in various European Union (EU) member states, including Poland, Sweden, Germany, and France. This study seeks to extract valuable lessons from their practices and apply them to the context of Ukraine. Poland's tax authority, governed by the Tax Ordinance, serves as an interesting starting point for the investigation. Sweden's National Tax Agency, operating under the Swedish Ministry of Finance but independently of the government, takes centre stage as a model of centralised tax administration based on functional principles. In contrast, France's tax system integrates its state tax service into the Ministry of Economy, Finance, and Budget, showcasing a unique structural arrangement. Notably, Germany stands out with its highly proficient tax service, emphasising the importance of professional expertise in tax administration. In conclusion, this study underscores the universal nature of lessons learned from the organisational activities of tax authorities in EU member states. By implementing these insights, Ukraine can take significant steps toward optimising its tax administration, fostering trust between taxpayers and authorities, and aligning its practices with international standards. Ultimately, the paper serves as a valuable resource for policymakers and tax professionals seeking to enhance Ukraine's tax authority operations.

Keywords

tax authorities; tax system; tax administration; European Union; Ukraine

Hrčak ID:

310095

URI

https://hrcak.srce.hr/310095

Publication date:

24.11.2023.

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