One-time voluntary declaration in Ukraine
Authors: Makuch Oksana 
Published: January 2022

Problem setting. In recent years, law-making in Ukraine in the field of taxation has undergone significant changes. Such transformations are related to many factors, for example: (1) the need to bring national tax legislation in line with the provisions of international standards; (2) introduction of modern technologies into the sphere of tax and legal regulation; (3) actualization of the issue of filling the revenue parts of budgets in a pandemic, etc. Taking into account these and other factors, the state must implement appropriate measures, implement new legislation. Thus, one of the latest novelties of tax legislation is the introduction in accordance with the Law of Ukraine “On Amendments to the Tax Code of Ukraine and other laws of Ukraine to stimulate de-shadowing of incomes and increase tax culture of citizens by introducing one-time (special) voluntary declaration of assets and payment one-time collection to the budget ”(hereinafter – the Law № 1539) [11] voluntary tax declaration, which in fact provides for a tax amnesty.

Analysis of recent researches and publications. It is significant that the institution of amnesty is not new to law, in particular, tax, and its research was carried out by such lawyers as: T.O. Belova, M. P. Kucheryavenko, I.V. Pivovarova, I. V. Prikhodko, V. O. Ryadinska, E. M. Smychok. At the same time, in modern conditions, the legal mechanism of its implementation has undergone appropriate transformations, which in turn necessitates an analysis of modern approaches to the definition and regulation of tax amnesty.

Target of research is to analyze various aspects of the legal regulation of one-time (special) voluntary declaration as a mechanism of tax amnesty in Ukraine.

Article’s main body. The article considers the legal regulation of one-time (special) voluntary tax declaration, reveals its legal mechanism and content characteristics. It is established that the signs of modern tax amnesty are: 1) special subject composition – only natural persons-taxpayers; 2) specific objects of declaration – assets of natural persons located on the territory of Ukraine and / or abroad, if they are received (acquired) by such natural person at the expense of income that was subject to taxation in Ukraine at the time of their accrual (receipt) which have not been paid or not paid in full taxes and fees, and / or which have not been declared in violation of tax and currency legislation; 3) voluntary – the taxpayer decides at his own discretion to use such legislative innovations or not; 4) temporal limitation (only from September 1, 2021 to September 1, 2022); 5) payment – the subject of declaring pays a fee to the budget for the use of special voluntary declaration, the amount of which is calculated taking into account specific rates; 6) a special procedure for submitting such a declaration.

Conclusions and prospect of development. It is emphasized that it is too early to state the positive consequences of the introduction of such a mechanism (especially for the taxpayers). The necessity and expediency of building a tax system and a system of administration of taxes and fees with a high degree of trust in the state in the taxpayer are emphasized.