Support of large taxpayers foreign experience and its actuality for Ukraine

The article deals with the features of foreign experience of support of large taxpayers considering its actuality for Ukraine in terms of harmonization of relations between fiscal authorities and taxpayers. The key characteristics of the models of functioning of large taxpayers' units in Australia, Great Britain, Norway and the Netherlands are identified.The attention is focused on the application of risk-based approach to servicing large taxpayers in the Australian Taxation Office. The activities of the Large Business directorate in the UK and the preconditions of its effectiveness are clarified. The horizontal monitoring peculiarities of large taxpayers in the Netherlands are revealed. The advantages of implementing an enhanced dialogue with large taxpayers and the need for introduction of risk-based methods to supporting large taxpayers in Ukraine are substantiated.