PUBLIC-PRIVATE PARTNERSHIP IN TAXATION: A CRITICAL REVIEW OF MODERN APPROACHES

Abstract

The article outlines the discussion of issues concerning the transfer of certain state functions of control to private structures or their involvement in the implementation of individual powers of the fiscal authorities, and the validity of such measures in the financial control system. On the basis of a critical review of scientific approaches, the contemporary issues of the interaction of tax control participants are considered. Particular attention is paid to the project initiatives of experts in the implementation of the institute of tax advisers. In this regard, the key provisions of the tax deregulation project are analyzed, the distribution of functional competencies of the main partners of the control process - fiscal authorities and tax auditors - is analyzed, and the effect of tax deregulation on all participants in the control is investigated in terms of respecting their interests in the process of interaction. Based on the analysis, it was found that the innovations of the project indicate that there is a constant risk of fiscal pressure on taxpayers when carrying out documentary checks by tax inspectors, which will not improve the interaction of taxpayers and controlling bodies, harmonize the partnership relations between the state and the private sector of the Ukrainian economy. In our opinion, the reform of tax relations should be carried out according to other approaches. To do this, it is necessary to scientifically re-think the strategic priorities of the state policy regarding the formation of tax relations in society and to set guidelines aimed at the harmonious coexistence of the interests of the state, business and taxpayers. We are confident that public-private partnership is possible only with the parity of interests of all participants in the control of the taxation system. Today, public-private partnerships should be built on the basis of a new model of interaction between tax control participants: state fiscal authorities ↔ independent tax auditors (auditors / audit firms) ↔ taxpayers. The specificity of the functioning of such a model will be the deregulation of tax control through the introduction of the tax audit institution into the system of state tax control, as an alternative type of control, within the specified limits. This will combine the interests of control subjects and taxpayers on a parity basis.