THE ADMINISTRATIVE REFORM OF BODIES WHICH ARE INVESTIGATING VIOLATIONS IN THE FIELD OF TAX AND CUSTOMS LEGISLATION

Abstract

The State Fiscal Service of Ukraine has set out a number of important tasks to ensure the implementation of state policy in the field of combating offenses in the application of tax and customs legislation, as well as legislation on the payment of the flat tax. In 1998, the state began to implement the reform to establish a body that would investigate violations in the field of tax and customs legislation. At the present time since the establishment of our state, the 4th stage of reforming the bodies to combat violations in the field of tax and customs legislation has begun, but unfortunately, we can mention more negative moments than positive ones. The goal of any reform of the bodies which are investigating violations of tax and customs legislation is to reduce the pressure on business , make the conduct of business more transparent and to appeal to foreign investors in investing in the state economy. Currently, the Verkhovna Rada of Ukraine adopted in second reading the Law of Ukraine "On the Bureau of Economic Security of Ukraine", the main goal of this law is to eliminate the tax police, to optimize the structure and number of bodies combating economic offences, to abolish duplication of functions in order to prevent, to detect ,to eliminate and to investigate criminal offenses under their jurisdiction by law. The article analyzes the features of the administrative reform of the bodies, which are combating violations in the field of economics in the historical aspect and identifies some gaps in current legislation in administrative reform and develops ways to address practical gaps in legislation.
Key words: state fiscal service, bureau of economic security, tax police, public authorities.