Day of Employee of the Tax Service of Ukraine
Description:
In Soviet times, the tax administration as a separate service did not exist. The role of taxes in the formation of the budget was quite small. At the same time, the administration of taxes was concentrated not in Kiev, as the capital of Ukraine, but in Moscow. The latter factor had a significant impact on the lack of tax traditions and qualified tax personnel in Ukraine.
The Tax Service was actually created according to the resolution of the Council of Ministers of the Ukrainian SSR of April 12, 1990 “On the establishment of the State Tax Service in the Ukrainian SSR”, according to which the creation of the State Tax Service should be completed before July 1, 1990. The Tax Service of Ukraine was established as a division of the Ministry of Finance.
Decree of August 22, 1996 No. 760/96 on the basis of the Main State Tax Inspectorate of Ukraine, state tax inspectorates in the Autonomous Republic of Crimea, regions, districts, cities that have been liquidated, formed the State Tax Administration of Ukraine and the relevant state tax administrations, which are still operating today. As part of the state tax service there are special units to combat tax offenses – the tax police. The establishment of the DPA of Ukraine in 1996 was a continuation of the construction of an effective system of control over compliance with tax legislation.
The strategic goal of the tax policy is to create a stable tax system in Ukraine that would ensure a sufficient amount of payments to the budgets of all levels, the effective functioning of the state economy, a fair approach to taxation of all categories of taxpayers, as well as the creation of conditions for the subsequent integration of Ukraine into the world community.