Інституційна система адміністративно-правового механізму обміну податковою інформацією з компетентними органами іноземних країн

This article is devoted to examining the institutional system of the administrative and legal mechanism for the exchange of tax information with the competent authorities of foreign countries. It is established that the institutional system of the administrative and legal mechanism for the exchange of tax information with the competent authorities of foreign countries constitutes a system of entities which, under the powers prescribed by legislation, exercise their rights and fulfil their obligations within this administrative and legal mechanism. These rights and obligations are directed towards ensuring such exchange. The classification of particular entities as participants in this mechanism depends on whether they possess the requisite administrative and legal status. It is determined that the entities of the administrative and legal mechanism for the exchange of tax information with the competent authorities of foreign countries, which hold public authority within this mechanism, include: the Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine, the Ministry of Finance of Ukraine, the State Tax Service of Ukraine, the State Customs Service of Ukraine, the National Bank of Ukraine, the National Securities and Stock Market Commission, the State Financial Monitoring Service of Ukraine, and the courts of Ukraine. The respective powers of each of these entities in the relevant mechanism are characterised. It is also noted that, alongside entities possessing public authority within the mechanism for the exchange of tax information with competent authorities of foreign countries, there are entities that hold a subordinate position in administrative legal relations. These include, in particular, financial institutions, legal entities, and individuals. The distinctive features of each of these entities’ involvement in the mechanism are described. It is concluded that legal entities and individuals constitute participants in this mechanism both when acting as taxpayers and in other capacities. Their involvement in the mechanism is also determined by the content of international agreements entered into by Ukraine. Based on the findings of the study, it is concluded that each of the examined entities, within the confines of the relevant mechanism, exercises its legally defined rights and obligations (powers) to realise the purpose and objectives of this mechanism. Proper interaction among all participants is to be maintained through clear regulation of the administrative and procedural legal relations that arise in the course of the administrative and legal support for the international exchange of tax information.