Major Taxpayers Tax Control: Foreign Experience and Home Practice

With the enhanced business activity in Ukraine and increasing number of large business entities the search for effective mechanisms to improve the tax control over major taxpayers has been intensified. According to the Ministry of Revenue and Duties of Ukraine, for the period of 2010-2013 their number has grown from 586 to 1,486 units or correspondingly 29.0 %. In 2014 the Register of major taxpayers has accounted for 2,131 businesses. Provided a more favorable business climate in the country is developed, the number of major taxpayers will only be growing. Thus, the relevant is the research into foreign experience in tax control over major taxpayers. The article provides the analysis of major tax payers tax control procedure in Ukraine and in the developed countries. Based on the results of research the author has offered recommendations as to the organizational and economic mechanism for improving the tax control over major taxpayers in Ukraine allowing for progressive foreign trends in this field.