VECTORS OF STATE ANTI-RISK MEASURES IN THE FIELD OF TAXATION

Abstract

The article is devoted to the study of the problem of tax evasion by business entities. It summarizes the existing conceptual approaches to the interpretation of the definition of "tax risk", the existence of which is due to a number of objective and subjective factors.
The measuring and understanding the nature of the shadow economy should help the government identify possible ways to get businesses out of the shadows. The presence of a large shadow sector, on the one hand, does not reduce the tax burden on businesses, and on the other – it distorts the conditions of competition.
The problem of abuse of tax benefits and special regimes due to the use of individual entrepreneurs for tax evasion has been studied. The introduction of registrars of settlement operations for entrepreneurs working on a simplified taxation system is one of the ways to legalize their income, de-shadow the economy and ensure healthy competition.
The analysis showed that a large number of tax crimes are related to the smuggling of goods. In addition to seizures and instituting smuggling cases, violators are subject to fines and customs duties.
It is determined that the use of offshore allows businesses to significantly reduce their tax payments and increase net income and capital. The development and the implementation of the schemes for the outflow of the capital through offshore to avoid the taxation within the country, the rise of corruption, the ability to hide the real business owners causes significant damage to the country's economy. On the way to deoffshorization, Ukraine has joined the International Action Plan to combat the erosion of the tax base and the withdrawal of profits from taxation. The general implementation of the provisions of the BEPS Plan will lead to the fact that the vast majority of aggressive international tax planning schemes will lose their effectiveness, and some of them will become completely illegal.
It is proved that the existence of fictitious entrepreneurship causes significant damage to the economic development of Ukraine. An appropriate measure to combat this phenomenon will be the development of a single automated database of fictitious enterprises with public access to it.

How to quote:

Dubovyk OY Vectors of anti-risk measures of the state in the field of taxation.
Scientific notes of the National University "Ostroh Academy". Series "Economics": a scientific journal. Ostrog: NaUOA Publishing House, March 2021. № 20 (48).
Pp. 112–117.

Formula: 0; fig .: 1; tab .: 0; bibl .: 10.

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