Presentation of the study “Presumption of guilt in tax and customs administration: proving the obvious”
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The Ukrainian tax and customs legislation outlines the presumption of legality of the taxpayer’s decisions, which states that in case of an ambiguous interpretation of the situation regarding the amount of tax liabilities or other issues of tax and customs administration, the tax and customs authorities must interpret the situation in favor of the taxpayer and the burden of proving guilt of the taxpayer rests on the shoulders of the tax and customs authorities.
However, in practice, the relationship between the state and taxpayers is structured in a completely different way, and the norms of national legislation, which outline the presumption of innocence of the taxpayer, do not work in practice.
This state of affairs is a flagrant violation of basic human rights and openly contradicts the European practice of tax administration. The Government officially denies the existence of the problem, and international financial organizations interpret the complaints of entrepreneurs as “isolated cases” and maintain the position that this is not a purposeful policy of the Government and fiscal authorities.
The analytical center CASE Ukraine in the report “Presumption of guilt in tax and customs administration in Ukraine” systematizes the available facts and proves that the presumption of guilt in relation to taxpayers (tax agents) is the dominant philosophy of state bodies, which determines the systemic line of behavior of fiscal bodies contrary to the national legislation.
The results of the research will be presented on December 21 at 15:00 during an online webinar. The main conclusions will be discussed with the panelists.
Speakers:
- Stanislav Muzychenko, First Deputy Head of the State Regulatory Service of Ukraine
- Tetyana Palamarchuk, Deputy Executive Director of the Union of Ukrainian Entrepreneurs
- Dmytro Boyarchuk, executive director of CASE Ukraine
Moderator: Dmytro Dienkov, editor-in-chief of Economic Truth
The event will be held in the format of a webinar (Zoom). There will also be a broadcast on the page “The Price of the State” on Youtube. Registration by link.
Organizer of the discussion: CASE Ukraine Center for Socio-Economic Research. With support and information partnership with a leading online business publication “Economic Truth”. The preparation of this webinar was made possible thanks to the support of the USAID Program “Competitive Economy of Ukraine”.
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