A Comparison of Tax Compliance Tools in Ukraine with Select European Countries

This article examines tax compliance mechanisms in Ukraine and select EU Member States (Austria, Denmark, Germany, Poland and Switzerland). The authors focus first on the concept of a tax system and its various components, arguing that tax compliance methods are as much an element of the tax system as taxes and duties. Following a discussion of tax penalties and fines, the authors examine tax collection measures, focusing on tax liens, seizure of property, the enforcement of fines, the provision of security in lieu of payment, deferred payment arrangements and search and seizure mechanisms. Although the mechanisms are quite similar amongst the states surveyed, what can differ is the ease of use of these tools, the protections granted to taxpayers and the specific procedures implementing these tools, with such differences reflecting the unique legal, cultural and administrative context of each country.