THE GENESIS OF THE ESTABLISHMENT OF THE LEGISLATION REGARDING THE EXCHANGE OF TAX INFORMATION

Abstract

The process of introducing the exchange of tax information between Ukraine and other countries of the world is inextricably linked with the process of development and formation of the tax system of Ukraine as a whole, after gaining independence. This process was not easy and was mostly formed under the influence of the economic situation that existed in Ukraine after the collapse of the Soviet Union and those factors that existed in society. The constant need for money and the desire to expand the tax base prompted the state apparatus to search for reserves of relevant revenues, develop legislation in the field of taxation, as well as obtain relevant information about the objects of taxation not only within Ukraine, but also abroad. International partners were not aloof from this process, as they also sought to obtain tax information about their residents, which in turn contributed to the development of interstate relations between Ukraine and other countries of the world on the exchange of tax information for taxation purposes. The article examines the genesis of legislation on the exchange of tax information in Ukraine, as well as its adaptation to today’s conditions. The normative legal acts that regulated this process and the practical decisions that were taken to introduce the exchange of tax information between Ukraine and other countries of the world were analyzed. It has been established that the genesis of the legislation on the exchange of tax information in Ukraine is inextricably linked with the development of the tax system in Ukraine, due to the challenges it has faced since independence and the military aggression of the Russian Federation.