ПОДАТКОВІ ВТРАТИ БЮДЖЕТУ ТА ЇХ ВПЛИВ НА РОЗВИТОК НАЦІОНАЛЬНОЇ ЕКОНОМІКИ

Abstract

The article is devoted to the study of tax debt as a key element of tax losses of the budget and its impact on the development of the national economy. Tax debt is the main component of tax losses, as it contributes to a significant decrease in revenues to the budget of Ukraine, violates confidence in the tax system, increases the financial burden on the population and business, and limits the opportunities for financial development of the country. The concept of «Tax Debt» is considered, which is not only an economic, but also a legal concept that reflects the essence of its interrelated components: an agreed monetary obligation, penalties and penalties. It should also be noted that the definition of tax debt has been legally enshrined in the tax legislation. The dynamics of the volume of tax debt for 2016–2022 is analyzed, highlighting its importance in the structure of budget losses. We would like to note that both objective and subjective factors have a direct impact on the dynamics of tax debt, which has remained at a high level in recent years. The article substantiates the growth of tax debt in 2022 to the amount of UAH 145.0 billion. Compared to previous periods, it is due to the enormous burden on the economy from the imposition of martial law in Ukraine by the Decrees of the President of Ukraine dated 24.02.2022 No. 64/2022 "On the introduction of martial law in Ukraine" (as amended).Particular attention is paid to the system of tax control over the financial condition of the real tax debtor, since the analysis for the period 2017–2022 demonstrates large volumes of write-off of bad tax debt, which indicate the ineffectiveness of tax policy measures and negative consequences for the budget system of the country and the economy as a whole. Particular attention is paid to the analysis of possible ways to improve tax debt management and minimize its impact on the economy. The article aims to identify strategies and tools that can be used to reduce the impact of tax debt on the budget and the national economy as a whole. The aim of the article is to draw attention to the importance of this problem and to help find effective ways to solve it in the interests of sustainable economic development of Ukraine in future periods.