CORRESPONDENCE BETWEEN REGULATORY AUTHORITIES AND TAXPAYERS IN THE CONTEXT OF DIGITALIZATION

Author
, Doctor of Legal Sciences, Professor, Honored Lawyer of Ukraine, Professor, Ukraine, Kyiv

In heading

 Law;

Signed print

 25.03.2025

Issues number

 2025 - № 1 (60)

Page

 45-62

Type of articles

 Scientific article

Code UDK

 351.713:336.225.2:004

ISSN print

 2411-5584

Abstract

 Problem setting. According to the Tax Code of Ukraine, during correspondence between taxpayers and regulatory authorities, information (tax) is exchanged between such entities. The electronic method of information exchange via cabinet.tax.gov.ua is quite new, its appearance is associated with the implementation of digital transformation, in particular, in the field of taxation.
Recent research and publication analysis. Despite the fact that numerous scholars have studied the problems of digital transformation of tax administration, correspondence, exchange of tax information, quality and certainty of tax legislation, in today’s conditions they are becoming particularly relevant.
Paper objective. The purpose of the article is to identify and critically analyze inconsistencies in the legal regulation of tax relations, in particular, relating to the methods of correspondence between taxpayers and regulatory authorities, and to justify the need for clear regulation of the methods of communication between authorities and obligated persons in the context of digitalization.
Paper main body. Electronic correspondence will be considered appropriate only if the taxpayer submits a corresponding application and/or in the case of a direct indication in the law (Tax Code of Ukraine). In the absence of this, only postal and express methods will be appropriate.
The internal contradiction of Article 42 of the TC of Ukraine is manifested in the inconsistency in defining the types of correspondence: electronic, postal and/or express, which leads to various legal consequences: administrative, financial liability; administrative appeal, judicial appeal.
The outlined problem is currently of important practical interest in the context of the permanent digitalization of society and, in particular, the sphere of taxation. The method of electronic correspondence between taxpayers and regulatory authorities is a product of the digitalization process and the result of the implementation of state policy in this area. Therefore, a complete transition to an electronic method of correspondence between taxpayers and regulatory authorities is the future of communication with tax authorities.
Conclusion of the research. Having the status of a subject of electronic document management does not automatically establish the obligation to exchange tax information exclusively in electronic form. A necessary condition for recognizing an electronic method of correspondence as appropriate is either submitting a corresponding application or a direct indication to the ТC of Ukraine. Without this, postal or express methods remain general, which contradicts the general logic of digitalization and is often ignored in the practice of regulatory authorities.
Legislative uncertainty creates the prerequisites for violations of taxpayer rights and abuses by tax authorities.
There is currently a need to amend Article 42 of the Tax Code of Ukraine. They should resolve legislative inconsistencies by specifying the procedures (methods) of correspondence (interaction) between taxpayers and regulatory authorities; establish unambiguous and logical, mutually agreed rules on the taxpayer’s choice of the appropriate method (procedure) of correspondence (interaction) between taxpayers and regulatory authorities; resolve terminological inconsistencies.
Short Abstract for an article
Abstract. A systematic analysis of the norms of the Tax Code of Ukraine, in particular Articles 42 and 42–1, regulating the methods of correspondence between taxpayers and regulatory authorities is carried out in the article. The presence of contradictions between individual paragraphs of these articles is noted. Three methods of communication are considered in detail – electronic, postal and express. Particular attention is paid to the electronic method of correspondence through the Electronic Cabinet, which is an asset of the digitalization of the taxation sphere. It is proven how the imperfection of the wording of Articles 42 and 42–1 creates legal uncertainty, in particular when determining the moment of delivery of a document, the deadlines for appealing tax decisions, and the conditions for recognizing electronic document flow as proper. It is indicated that the electronic method of communication is actively being implemented as a convenient and modern tool for interaction between taxpayers and regulatory authorities, however, Article 42 of the Tax Code of Ukraine does not contain clear and logically consistent rules for its selection. The absence of a direct indication of the appropriateness of electronic
correspondence without a taxpayer’s application creates a situation where the taxpayer may consider the document not received, while the tax authority may consider it not. This becomes the basis for different interpretations of tax legal norms and, as a result, the emergence of tax disputes. The case law is analyzed, confirming the presence of contradictions in law enforcement. The need for legislative clarification and harmonization of tax norms to ensure legal certainty in the conditions of digital transformation of tax administration is stated.

Keywords

 tax administration, tax authorities, tax information, information exchange, electronic office, tax dispute, law enforcement, interpretation, tax legislation, tax legal norms.

Reviewer

External reviewer

Article in PDF

 Economic Theory and Law, 1-2025-45-62

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Code DOI

 https://doi.org/10.31359/2411-5584-2025-60-1-45

This post is also available in: Ukrainian

25.03.2025