Isaieva N. K. The correlation between tax legislation and anti-corruption legislation in Ukraine: Some problems and solutions
The article notes that today one of the priorities of the state is the fight against corruption. Therefore, along with the development of tax legislation, the legislation regulating the fight against corruption is also dynamically developing.
At the same time, the development of anti-corruption legislation is very closely related to tax legislation, since the tax legislation regulates both the definition and composition of income of taxpayers subject to taxation, and control over the completeness of payment of taxes from these incomes. In its turn, the anti-corruption legislation regulates the procedure for exercising control by the anti-corruption authorities as obtaining income as well as of the property status of a certain category of persons.
The peculiarities of exercising control by anti-corruption bodies are also closely related to the peculiarities of tax control. And in the process of its implementation, specific questions arise, some of which are discussed in the article.
The article deals with the problems of anti-corruption legislation of Ukraine in the process of its application in the work of anti-corruption bodies. In particular, the correlation between the concepts of «gift», «additional benefitr», the composition of incomes, which are included in the object of taxation in the relevant provisions of the anticorruption and tax legislation of Ukraine, are analyzed.
The author points out the difference between the above-mentioned provisions of the Law of Ukraine «On Preventing Corruption» and the Tax Code of Ukraine. Namely, the concept of unlawful benefit is considered, which includes cash, property, preferences, benefits, services, intangible assets, any other benefits of immaterial or monetary nature, which promise, offer, grant or receive without legitimate grounds as a basis to distinguish the concepts of «gift» and «additional benefit».
Some powers of the National Agency on Corruption Prevention to apply the anti-corruption legislation of Ukraine are considered.
The proposals on improving the relevant provisions of Ukraine’s anticorruption legislation are substantiated.
Key words: anti-corruption legislation, tax legislation, the National Agency on Corruption Prevention, taxation.