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{"id":22036,"date":"2026-06-02T09:33:15","date_gmt":"2026-06-02T06:33:15","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=22036"},"modified":"2026-06-03T10:02:32","modified_gmt":"2026-06-03T07:02:32","slug":"the-institution-of-the-compliance","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/the-institution-of-the-compliance\/","title":{"rendered":"Holovai N. The Institution of the Compliance Manager in Tax Administration: Opportunities for Enhancing Voluntary vat Payment"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification:<\/strong> H25; H26; H83<\/span><\/i><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V56(2026)-11<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Holovai N. M., <\/b>Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Vinnytsia Educational and Scientific Institute of Economics, West Ukrainian National University, Vinnytsia, Ukraine<\/span><\/p>\n

ORCID:<\/strong> 0000-0001-9597-0963<\/span><\/a>
\ne-mail: <\/strong>nadyagolovay@gmail.com <\/span><\/a><\/p>\n

The Institution of the Compliance Manager in Tax Administration: Opportunities for Enhancing Voluntary vat Payment<\/b><\/p>\n

Abstract. Introduction. <\/i><\/b>This article examines the role of the compliance manager within the modern tax administration model in Ukraine, demonstrating its potential to increase voluntary value-added tax (VAT) payments. The topic’s relevance is determined by the need to transition from a control-based tax administration model to a service-oriented, analytical approach that focuses on preventing violations, minimizing compliance risks, and fostering partnership-based interactions between taxpayers and tax authorities.\u00a0<\/span><\/i><\/p>\n

Purpose.<\/i><\/b> This study aims to provide a theoretical basis for the nature, purpose, and role of the compliance manager institution within the tax administration system and to assess its potential to ensure the voluntary fulfillment of VAT obligations.<\/span><\/i><\/p>\n

Results.<\/i><\/b> The study employs general scientific and specialized research methods, such as analysis, synthesis, generalization, comparison, a systemic approach, and the logical interpretation of regulatory and analytical sources. The study establishes that the compliance manager performs advisory, informational, preventive, communicative, and analytical functions that contribute to reducing tax risks, improving the quality of tax reporting, ensuring timely VAT payment, and strengthening tax discipline when considered together. This article demonstrates that introducing this institution aligns with contemporary international approaches to cooperative compliance and the digital transformation of tax administration in Ukraine. At the same time, it has been proven that the effectiveness of the compliance manager institution depends on the quality of legal regulations, the degree to which tax procedures are digitally integrated, the analytical infrastructure of the State Tax Service, and the professional competence of relevant specialists.<\/span><\/i><\/p>\n

Conclusions.<\/i><\/b> While the compliance manager shows considerable potential for increasing voluntary VAT payment, further development and empirical assessment of its practical effectiveness are required.<\/span><\/i><\/p>\n

Keywords: tax compliance; compliance manager; tax administration; voluntary tax payment; compliance risks; risk-based administration; digitalization; tax discipline<\/span><\/i><\/b>.<\/i><\/p>\n

References<\/b>:<\/strong><\/p>\n

    \n
  1. Baer, K., Barra, P., & Benitez, J. C. (2025). <\/span>Closing the gap: How tax administration performance shapes compliance<\/span><\/i>. <\/span>IMF Working Paper<\/span><\/i>, WP\/25\/209. Washington, DC: International Monetary Fund. https:\/\/www.imf.org\/-\/media\/files\/publications\/wp\/2025\/english\/wpiea2025209.pdf\u00a0<\/span><\/li>\n
  2. Buluba, K., Fjeldstad, O.-H., Nawab, O. M., Sjursen, I. H., & Somville, V. (2025). <\/span>The power of receipts: Enhancing VAT compliance in Tanzania through customer incentives<\/span><\/i>. <\/span>CMI Brief<\/span><\/i>, 2025(04). Bergen: Chr. Michelsen Institute. https:\/\/www.cmi.no\/publications\/9608-the-power-of-receipts-enhancing-vat-compliance-in-tanzania-through-customer-incentives\u00a0<\/span><\/li>\n
  3. HM Revenue & Customs. (2023). <\/span>tCCM evaluation qualitative research report<\/span><\/i>. London: HMRC. https:\/\/www.gov.uk\/government\/publications\/tccm-evaluation-qualitative-research\/tccm-evaluation-qualitative-research-report\u00a0<\/span><\/li>\n
  4. Lees, A., Jouste, M., Musoke, N., & Okello Ayo, J. (2025). <\/span>The Panopticon taxman: The impact of e-invoicing on VAT compliance in Uganda<\/span><\/i>. <\/span>WIDER Working Paper<\/span><\/i>, 112. Helsinki: UNU-WIDER. https:\/\/www.wider.unu.edu\/sites\/default\/files\/Publications\/Working-paper\/PDF\/wp2025-112-panopticon-taxman-impact-einvoicing-VAT-compliance-Uganda.pdf\u00a0<\/span><\/li>\n
  5. OECD. (2024). <\/span>2024 progress report on tax co-operation for the 21st century: OECD report for the G7 finance ministers and central bank governors<\/span><\/i>. Paris: OECD Publishing. https:\/\/doi.org\/10.1787\/24adfedf-en\u00a0<\/span><\/li>\n
  6. OECD. (2016). <\/span>Co-operative tax compliance: Building better tax control frameworks<\/span><\/i>. Paris: OECD Publishing. Retrieved from: https:\/\/doi.org\/10.1787\/9789264253384-en\u00a0<\/span><\/li>\n
  7. Holovai, N. M. (2023). Tax policy and peculiarities of its implementation under wartime conditions. <\/span>Ekonomichni horyzonty<\/span><\/i>, 3(25), 16\u201322. http:\/\/eh.udpu.edu.ua\/article\/view\/286572\/280515 [in Ukrainian].\u00a0<\/span><\/li>\n
  8. Compliance manager as a taxpayer\u2019s personal tax consultant<\/span><\/i>. (2026, April 1). Main Department of the State Tax Service in Dnipropetrovsk region. https:\/\/dp.tax.gov.ua\/media-ark\/news-ark\/996570.html [in Ukrainian].\u00a0<\/span><\/li>\n
  9. Mashchenko, O. V., & Kozachenko, Yu. P. (2024). Organizational and legal aspects of implementing the system of tax compliance risk management: Current problems and ways of solving them. <\/span>Pravo ta derzhavne upravlinnia<\/span><\/i>, 2, 82\u201389. http:\/\/pdu-journal.kpu.zp.ua\/archive\/2_2024\/2_2024.pdf [in Ukrainian].\u00a0<\/span><\/li>\n
  10. The purpose of implementing the tax compliance risk management system<\/span><\/i>. (2026, April 2). Western Interregional Department of the State Tax Service for Work with Large Taxpayers. https:\/\/wvp.tax.gov.ua\/media-ark\/news-ark\/996953.html [in Ukrainian].\u00a0<\/span><\/li>\n
  11. Verkhovna Rada of Ukraine. (2010, December 2). <\/span>Tax Code of Ukraine<\/span><\/i> No. 2755-VI. https:\/\/zakon.rada.gov.ua\/go\/2755-17.<\/span><\/li>\n
  12. Verkhovna Rada of Ukraine. (2024, June 18). <\/span>Law of Ukraine on amendments to the Tax Code of Ukraine regarding the specifics of tax administration during martial law for taxpayers with a high level of voluntary compliance with tax legislation<\/span><\/i> No. 3813-IX. https:\/\/zakon.rada.gov.ua\/go\/3813-20.\u00a0<\/span><\/li>\n
  13. State Tax Service of Ukraine. (2024, October 31). <\/span>On the organization of activities of the compliance manager with a taxpayer having a high level of voluntary compliance with tax legislation: Order of the State Tax Service of Ukraine<\/span><\/i> No. 788. https:\/\/tax.gov.ua\/diyalnist-\/zakonodavstvo-pro-diyalnis\/nakazi-pro-diyalnist\/79181.html.<\/span><\/li>\n
  14. Verkhovna Rada of Ukraine. (2024, July 25).\u00a0 <\/span>On the implementation of the experimental project on the functioning of the tax risk (compliance risk) management system in the State Tax Service: Resolution of the Cabinet of Ministers of Ukraine<\/span><\/i>\u00a0 No. 854. https:\/\/zakon.rada.gov.ua\/go\/854-2024-%D0%BF.<\/span><\/li>\n
  15. Government portal. (2023, December 27). <\/span>On approval of the National Revenue Strategy up to 2030: Order of the Cabinet of Ministers of Ukraine<\/span><\/i> No. 1218-r. https:\/\/www.kmu.gov.ua\/npas\/pro-skhvalennia-natsionalnoi-stratehii-dokhodiv-do-2030-s1218-271223.<\/span><\/li>\n
  16. Tax compliance risk management system: Four main types of risks<\/span><\/i>. (2026, March 9). Main Department of the State Tax Service in Kharkiv region. https:\/\/kh.tax.gov.ua\/media-ark\/news-ark\/988778.html [in Ukrainian].\u00a0<\/span><\/li>\n
  17. On the interaction of a taxpayer with a compliance manager<\/span><\/i>. (2026, March 30). Main Department of the State Tax Service in Zakarpattia region. https:\/\/zak.tax.gov.ua\/media-ark\/news-ark\/995679.html [in Ukrainian]. <\/span><\/li>\n<\/ol>\n

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    Holovai N. (2026). The Institution of the Compliance Manager in Tax Administration: Opportunities
    \nfor Enhancing Voluntary vat Payment. Modern Economics, 56(2026), 76-82. DOI: https:\/\/doi.org\/10.31521\/modecon.V56(2026)-11.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: H25; H26; H83 DOI: https:\/\/doi.org\/10.31521\/modecon.V56(2026)-11 [\/vc_column_text][vc_column_text]Holovai N. M., Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Vinnytsia Educational and Scientific Institute of Economics, West Ukrainian National University, Vinnytsia, Ukraine ORCID: 0000-0001-9597-0963 e-mail: nadyagolovay@gmail.com The Institution of the Compliance Manager in Tax Administration: Opportunities for Enhancing Voluntary
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