Popel Sergiі, PhD (Economics), Senior Research of Department of Researches of Customs Obligations of Scientific and Research Center of Customs Affair of Fiscal Policy, University of State Fiscal Service of Ukraine, Khmelnitsky, Ukraine

ORCID ID: 0000-0003-3834-1049
e-mail: popelsa89@gmail.com

Areas of Improvement of Tax Administration in the Implementation of Property Seized at Customs at Electronic Auctions and Reductions

Annotation. Introduction. The sale of property transferred to the state for violation of customs legislation is carried out at customs auctions and reductions in the electronic trading system. The administrator of the electronic trading system and responsible for ensuring the functioning of the electronic trading system is the state enterprise “Prozorro.Sales”. However, due to the fact that the procedure for selling goods through electronic auctions and reductions was introduced in Ukraine only at the end of 2019, the process of administration of taxes and fees during this time has many contradictions that require further study and proposal to eliminate them.

The purpose of this article is to form proposals for improving the administration of taxes in the sale of property that becomes the property of the state for violation of customs legislation at electronic auctions and reductions.

Results. Normative legal acts have been determined in accordance with which the sale of goods and vehicles that have become the property of the state for violation of customs legislation at electronic auctions and reductions is carried out. The current state of sales of goods at electronic customs auctions and the procedure for tax administration in transactions for the sale of property that becomes the property of the state for violation of customs legislation at electronic auctions and reductions are studied. Directions for improving the administration of taxes in the sale of property that becomes the property of the state for violation of customs legislation at electronic auctions and reductions.

Conclusions. Therefore, the procedure for the sale of property transferred to the state for violation of customs legislation through electronic auctions is only being introduced in Ukraine, and therefore, the sale of goods and vehicles through electronic auctions remains isolated. In this regard, the process of selling property and administering taxes and fees during this time has many contradictory points that need further clarification and legal regulation. Despite this, the introduction of the selling goods possibility that became state property for violating customs legislation through electronic auctions and reductions has greatly simplified the procedure for disposing of property that has become state property for violating customs legislation.

Keywords: tax administration; property disposal; sale of property; electronic auction.

References:

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