Використання інструментів адміністрування податків грузії у системі податкової безпеки: досвід для України
Date
2017-03-28
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Abstract
Проаналізовано особливості адміністрування податків Грузії з метою використан-
ня такого досвіду у вітчизняних умовах. Наведено етапи реформування економіки
Грузії, види податків після проведення економічних реформ; охарактеризовано
податкове законодавство; визначено права платників податків; перераховано основні
функції, які виконує податковий омбудсмен Грузії та податкові органи.
New Internal Revenue Code of Georgia has come into force since 1 January 2011. It is a unified document, which has united the old Revenue and Customs Codes; while the Custom Code has been annulled since the day the new Revenue Code came into force. The new Revenue Code had the aim to increase the trust to the tax system and tax administration of Georgia in the way of improving the communication between taxpayers and tax bodies, to protect taxpayers’ rights, to improve the effectiveness of administration and harmonization of the legislation of Georgia with the better international tax practice and directives of EU. In general, the system of tax administration is simplified and improved; it offers taxpayers a wide range of electronic services. So, considering the peculiarities of administrating of fiscal policy, we can emphasize the following points: 1. By 2004 Georgia hah had high tax rates, a complicated system that caused corruption, “kickbacks” for the return of VAT, tax subsidies in the exchange for bribes, “deals” between business and fiscal inspectors, “pressure” on the companies which didn`t want to pay “kickbacks”. 2. Georgian government started the reform not with a sudden reduction of rates but with the system of motivation of the employees of the fiscal administration. It was impossible to fire all fiscal inspectors, as it had been done with State Motor Vehicle Inspectorate. That`s why the aim of the government was to change their mentality in the way of rebuilding the motivation system. 3. The changes of Fiscal Law started in 2005 with the adoption of the new tax code and the law about tax amnesty. The reform was done in three stages. The main achievement of the first stage (2005–2006 years) became the reduction of the amount of taxes from 22 to 7, simplification of procedures and enlargement of fiscal base. They reduced only some tax rates, the most – social due – from 33 to 20%. 4. On the later stages (2007–2009 and 2010–2011) the rates were reduced radically. In 2008 social due was joined with the tax for income of a physical entity, and the joint rate was reduced from 32% firstly to 25% and then to 20 % in 2009. Also in 2008 they reduced the rate of tax for income from 20% to 15%, and in 2009 they reduced the tax for dividends and per cents from 15% to 5%. Besides they introduced 100% amortization of capital investments with a possibility to reflect losses during 5 years. It is reasonable to use the experience of tax administrating of Georgia in national conditions, however it is worth regarding the fact that unlike Ukraine, during the performing of reforms including tax field, Georgian authorities had and still have a great trust of population that allowed it to take very strict actions. Meanwhile from Georgian experience we should pay a special attention to reducing tax load on the work from an employer that gives an opportunity to take out hidden incomes from shadow economy an correspondently to increase GDP, that in its turn promotes enlarging tax funds into the state budget and unshadowing the economy.
New Internal Revenue Code of Georgia has come into force since 1 January 2011. It is a unified document, which has united the old Revenue and Customs Codes; while the Custom Code has been annulled since the day the new Revenue Code came into force. The new Revenue Code had the aim to increase the trust to the tax system and tax administration of Georgia in the way of improving the communication between taxpayers and tax bodies, to protect taxpayers’ rights, to improve the effectiveness of administration and harmonization of the legislation of Georgia with the better international tax practice and directives of EU. In general, the system of tax administration is simplified and improved; it offers taxpayers a wide range of electronic services. So, considering the peculiarities of administrating of fiscal policy, we can emphasize the following points: 1. By 2004 Georgia hah had high tax rates, a complicated system that caused corruption, “kickbacks” for the return of VAT, tax subsidies in the exchange for bribes, “deals” between business and fiscal inspectors, “pressure” on the companies which didn`t want to pay “kickbacks”. 2. Georgian government started the reform not with a sudden reduction of rates but with the system of motivation of the employees of the fiscal administration. It was impossible to fire all fiscal inspectors, as it had been done with State Motor Vehicle Inspectorate. That`s why the aim of the government was to change their mentality in the way of rebuilding the motivation system. 3. The changes of Fiscal Law started in 2005 with the adoption of the new tax code and the law about tax amnesty. The reform was done in three stages. The main achievement of the first stage (2005–2006 years) became the reduction of the amount of taxes from 22 to 7, simplification of procedures and enlargement of fiscal base. They reduced only some tax rates, the most – social due – from 33 to 20%. 4. On the later stages (2007–2009 and 2010–2011) the rates were reduced radically. In 2008 social due was joined with the tax for income of a physical entity, and the joint rate was reduced from 32% firstly to 25% and then to 20 % in 2009. Also in 2008 they reduced the rate of tax for income from 20% to 15%, and in 2009 they reduced the tax for dividends and per cents from 15% to 5%. Besides they introduced 100% amortization of capital investments with a possibility to reflect losses during 5 years. It is reasonable to use the experience of tax administrating of Georgia in national conditions, however it is worth regarding the fact that unlike Ukraine, during the performing of reforms including tax field, Georgian authorities had and still have a great trust of population that allowed it to take very strict actions. Meanwhile from Georgian experience we should pay a special attention to reducing tax load on the work from an employer that gives an opportunity to take out hidden incomes from shadow economy an correspondently to increase GDP, that in its turn promotes enlarging tax funds into the state budget and unshadowing the economy.
Description
Keywords
адміністрування податків, Податковий кодекс Грузії, камеральна перевірка, виїзна перевірка, податковий омбудсмен Грузії, tax administration, Revenue Code of Georgia, cameral check, outsourced inspection, tax ombudsman of Georgia
Citation
Борисюк О. В. Використання інструментів адміністрування податків грузії у системі податкової безпеки: досвід для України / О. В. Борисюк, О. В. Стащук // Вісник Національного університету “Львівська політехніка”. Серія: Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку. — Львів : Видавництво Львівської політехніки, 2017. — № 875. — С. 262–269. — (Управління національним господарством).