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IV. Answer the questions:

  1. What are the major taxes paid to the Ukrainian budget?

  2. What law are foreign entities in Ukraine taxed under?

  3. What tiers are Ukrainian taxes paid?

  4. Haw are legal entities audited in Ukraine?

  5. Are there legal ways of tax avoidance?

Organizational structure of the tax administration in ukraine

I. Read the text and translate the text.

Tax inspectors are required to act in accordance with the Constitution and the organic laws of Ukraine. Thus they must respect the rights of taxpayers and have the duty to keep certain information secret. Losses and other damages caused by tax officers violating regulations are compensated by the government.

There are four types of tax office: local tax offices (district or city), oblast tax office, combined tax offices, and inter-district tax offices. The total numbers of tax offices in the various administrative units are:

The Crimea 1 regional office

"Oblasts" 24 oblast offices

Kyiv 1 regional office

Sevastopol 1 regional office

Districts in the country 490 interregional offices.

The above 517 tax offices are part of the State Tax Administration in Kyiv. The distribution of tax offices over the territory is based on the Constitution. The central, district and local authorities are charged with those activities that are common to government bodies. Each on their own level, they promote the economy, government finance, agriculture, transport, roads, urban planning and development, social security, protection of the environment, education, health care, etc. For the execution of those tasks a national budget is established which, in some instances, is supplemented by local budgets. Some examples of such local payments are:

- a duty on advertisements;

- municipal rates;

-hotel duties;

-parking duties;

-a levy on market places;

-dog-licence fee;

-a levy on entrance fees for cinemas.

In all, the entire country has 517 tax offices, which, on average, employ some 120 staff, including officers of the Tax Militia. About 30 % of the staff is engaged in tax auditing. The tax administration as a whole is directly represented in the Cabinet of Ministers by the Head of the State Tax Administration who, as has been said is a minister. The State Tax Administration is part of the executive arm of government.

Vocabulary list

to keep certain information secret - конфіденційність певної інформації

losses and other damages - збитки та інша шкода

caused by tax officers violating - спричинена порушенням законів

combined tax office - об'єднана податкова інспекція

inter-district tax office - міжрайоннна податкова інспекція

are charged with those activities - уповноважені здійснювати

a government minister - притаманні державним установам

promote the economy - сприяють розвитку економіки

urban planning and developmert - планування та розвиток міст

a national budget is established - складається державний бюджет

in some instances - у певних випадках

is supplemented by local budgets - доповнюється надходженнями з міс-

цевих бюджетів

employ some 120 staff - близько 120 працівників

is engaged in tax auditing - працюють у сфері податкового аудиту

executive arm - виконавча гілка