Thesis is a complex scientific study devoted to the legal regime of one-time (special) voluntary declaration of assets of individuals as a type of tax amnesty in Ukraine. On the basis of the conducted research, several theoretical and legal foundations of the tax amnesty were analyzed, the tax amnesty was characterized as a branch amnesty, and its characteristics were revealed. The range of such characteristics includes following: 1) it is an act of the forgiveness of persons who have committed violations of tax and legal norms; 2) forgiveness of persons is possible if the persons seeking it perform certain actions (conditional nature of tax amnesty); 3) specificity of legal regulation – absence of general provisions on tax amnesties in the codified regulatory act;4) it excludes the individualization of entities − its implementation concerns certain categories of taxpayers; 5) diversity of vectors, which achieves the fulfillment of: the fiscal function − filling the revenue parts of the state and local budgets and the possibility of financing certain expenses in crisis periods for the country;stabilization function − withdrawal of funds from the shadow sector to the real sector of the economy;stimulating function – activation of production processes due to additional capital inflow;the preventive function – the establishment of harsher penalties for tax offenses in the future;6) voluntary participation of taxpayers in the tax amnesty and the possibility of their inclusion in the tax amnesty procedure at any time (within the temporal period of its validity);7) conditional nature − the implementation of tax amnesty is possible only if certain requirements are met in favor of the state (submission of a special declaration, payment of a fee to the budget, tax audits, etc.);8) as a result of the implementation of the tax amnesty, the taxpayer is released from financial, administrative and criminal liability for violation of tax legislation;9) anonymity regarding the sources of origin of assets (income): it is not necessary to indicate the origin of such income; 10) it has its own implementation procedure (order).
The impracticality of enshrining provisions in the Tax Code of Ukraine regarding the specifics of the exemption from criminal and administrative liability for tax offenses has been established. Tax amnesties have been classified according to various criteria.Among such criteria, the following are distinguished: duration, dependence on the type of legal regulation, the presence of an obligation to conduct an inspection within the scope of the implementation of the tax amnesty, the territory of distribution, income of individuals, measures provided for by the tax amnesty program, the type of taxes for which such amnesty has been carried out;liability from which taxpayers have been exempted. The analysis of the most optimal models of tax amnesty, which are used in the world, was carried out.These include the following: 1) amnesty with adjustment of tax returns;2) amnesty of investigations;3) amnesty of fines.It has been emphasized that one-time (special) voluntary declaration of assets of natural persons as a type of tax amnesty, which is currently used in Ukraine, in terms of content constitutes an amnesty of fines. On the basis of the conducted classification of tax amnesties, which were applied in different countries of the world, a conclusion has been drawn about various approaches to distinguishing the purpose of such amnesties conduction.It has been established that the implementation of tax amnesty usually pursues a multifaceted goal, which consists in the implementation of a number of functions.These functions include: a) fiscal function −provides for the filling of the revenue parts of the state and local budgets and the possibility of financing certain expenses in crisis periods for the country; b) stabilization function − the withdrawal of funds from the shadow sector to the real sector of the economy;c) stimulating function − covers the activation of production processes due to additional capital inflows;d) preventive function − the establishment of harsher penalties for tax offenses in the future.
The retrospective experience of tax amnesties application in Ukraine from the tax compromise to the one-time (special) additional declaration of assets of natural persons has been analyzed.The non-identity of the legal mechanisms of such types of tax amnesties that were announced and implemented in Ukraine, such as a tax compromise and a one-time (special) voluntary tax declaration, has been established.The specified varieties have both common (voluntary and conditional nature, purpose of implementation) and distinctive characteristics (range of persons, whom a certain tax amnesty mechanism applies to, the rate (size) of the fee that must be paid to the budget, the period of validity, checks thatmay be carried out by supervisory bodies during the implementation of the tax amnesty mechanism, etc.).
