Tax Evasion Schemes Research Articles

Leveraging Artificial Intelligence for enhanced tax fraud detection in modern fiscal systems

The increasing sophistication of tax evasion schemes poses significant challenges to fiscal authorities worldwide, necessitating advanced technological solutions for fraud detection. This comprehensive review examines the integration of artificial intelligence (AI) technologies in modern tax administration systems, focusing on their application in detecting and preventing tax fraud. The paper analyzes various AI methodologies, including machine learning algorithms, deep learning networks, and natural language processing techniques, evaluating their effectiveness in identifying suspicious patterns and anomalies in tax-related data. Our review encompasses both theoretical frameworks and practical implementations across different jurisdictions, highlighting successful case studies and emerging challenges. The findings indicate that AI-powered systems demonstrate superior accuracy in detecting complex fraud patterns compared to traditional rule-based approaches, with some implementations showing up to 85% improvement in fraud detection rates. However, challenges persist regarding data quality, privacy concerns, and the need for continuous model adaptation to evolving fraud tactics. This review also addresses the regulatory implications and ethical considerations of implementing AI in tax administration, providing recommendations for policymakers and tax authorities to optimize their fraud detection capabilities while maintaining fairness and transparency in their operations.

Tax control as a tool to curb the shadow economy

Subject. Numerous scientific works in the field of tax administration are devoted to the problems of tax regulation, the imperfections of current tax legislation, as well as the identification of the causes of the functioning of the shadow economy and ways of tax evasion. However, the issues of economic security of the state and tax control in its provision have been little studied today, despite the entry into force in the legal field more than six years ago of the Decree of the President of Russia dated May 13, 2017 No. 208 "On the Strategy of Economic Security of the Russian Federation for the period up to 2030". Thus, the object of the study is tax control, the subject is the effectiveness of on–site tax control as a factor in identifying and suppressing shadow activities in order to ensure the economic security of the country and its public legal entities. Purposes. To summarize approaches to the definition of the term "shadow economy", to distinguish methods for identifying factors of business fragmentation and optimizing the tax burden. Based on the data obtained, we propose an approach to the tax administration process that allows us to quickly respond to "risk signals" in the process of selecting candidates for tax control measures and further conducting tax audits, with a high probability of their effectiveness.Relevance. Tax control is an important regulator of the economic security of the state. The issues of its improvement in order to increase its efficiency and effectiveness have been important at all times. Currently, issues related to the shadow economy are one of the urgent problems affecting the economic development of the country and the functioning of tax systems. Understanding the term "shadow economy" and developing effective counteraction methods are important for tax authorities and society as a whole.Methodology. In the existing conditions of the study, the analysis of the database of tax authorities is carried out (without providing information about taxpayers), the analysis of judicial practice, and methods of logical and statistical analysis are also used. Thus, in the course of the study, the works of foreign and domestic authors were analyzed in order to study the terms "shadow economy" and "business fragmentation". The data of statistical reporting of tax authorities are analyzed, the dynamics of efficiency and effectiveness of on-site tax control are analyzed. The arbitration practice of court cases on the application of business fragmentation schemes by taxpayers has been studied and analyzed, which made it possible to identify a number of distinctive features of business fragmentation from its optimization in order to ensure the sustainable development of organizations (taxpayers) and, based on these indicators, propose a methodology for identifying tax evasion schemes in order to select candidates for on-site tax control.Conclusions. The conducted research allows us to develop the theoretical aspects of such concepts as "shadow economy" and "business fragmentation". Having analyzed the works of domestic and foreign researchers, the author substantiates his definition of the concept of "business fragmentation". The author provides a system of the most significant indicators that can be fully taken as the basis for risk benchmarks signaling the use of fictitious tax optimization schemes by the taxpayer.

On the issue of determining the actual tax liabilities in transactions with "high tech" companies

The article is devoted to the issues of improving the methodology for determining valid tax liabilities (BOTTOM) in transactions with "high tech" companies. It is noted that due to the increase in the number of "high tech" companies, the question arises not only of the control of their chain of exchange of goods/works/services, but also of determining the rules for calculating the taxes. In this regard, the aim of the article is to develop a methodology for determining the tax liabilities when identifying transactions carried out with "high tech" companies based on an analysis of existing judicial practice. The object of scientific work is a set of socio-economic relations that arise in the process of determining the BOTTOM. The subject of the study is the methodology for determining the actual tax liabilities (BOTTOM) in transactions with "high tech" companies. The research methodology is based on the use of tools and methods for the analysis and synthesis of judicial practice, tabular and graphical methods of data visualization. The scientific novelty of this study lies in the adaptation of the general conceptual methodology for determining the actual tax obligations of Tikhonova A.V. in relation to such a type of tax schemes as a transaction with high tech companies. In the end of the article, transactions with "high tech" companies were classified, the basic method of calculating the BOTTOM for each of the types of transactions considered was determined, the main risk markers of tax evasion schemes in transactions with "high tech" companies were identified, and measures of the tax authority to prove the fact of participation of a "high tech" organization in the transaction were formulated. Thus, the article has meaningful practical significance and will be useful to a wide range of specialists from both tax authorities and consulting organizations.

Beneficial owner in the context of FATF activities

The article deals with the understanding of the beneficial owner in the context of FATF documents. The FATF is an international organization that fights a wide range of financial crimes, in particular money laundering and terrorist financing. Particular attention is paid to the definition and disclosure of beneficial owners, who are key figures in financial transactions. According to FATF documents, a “beneficial owner” is understood as an individual who ultimately owns a legal entity, exercises control over its activities or on behalf of which all operational activities of a legal entity are carried out. In the fight against money laundering and terrorist financing, revealing the identity of beneficial owners is an important step. It is emphasized that the use of the category of beneficial owner in FAFT documents, and, accordingly, in activities related to counteracting the legalization of funds obtained by criminal means, makes it possible to establish the exact origin and direction of financial flows that can be used for criminal activity.
 The FATF develops standards and practical recommendations for the disclosure and identification of beneficial owners, which are then implemented by its member countries. It is concluded that the disclosure of information about the beneficial owner not only contributes to the fight against criminal activity, but also contributes to the transparency, trust and efficiency of the financial system as a whole. It is positively assessed that disclosure of information helps investors, banks and other market participants to make informed decisions in financial transactions. It is noted that the disclosure of information about the beneficial owner counteracts the use of tax evasion schemes, the use of services of nominal owners, the legalization of illegal income, etc.
 Disclosure of beneficial owner information is an important element in combating money laundering, terrorist financing and ensuring transparency and efficiency of the financial system. This helps to prevent the legalization of illegal income and protect the financial system from criminal acts.

Restructuring of the Mechanism for Countering Tax Evasion

Along with the advantages of the ongoing digital transformation of the economy in Russia, there are problems with the use of technology for illegal purposes. New tax evasion schemes are emerging, based on previously unused information technology solutions and income-generating activities that are gaining momentum. Rapid trends encourage government agencies to take timely measures to neutralize threats to the country's economic security. In this regard, the restructuring of the mechanism for countering tax evasion is of particular relevance. The purpose of the research is to develop an updated structure of the mechanism for countering tax evasion. The methodological basis was the methods of analysis and synthesis, induction and deduction, comparative analysis in determining the essence of the mechanism for countering tax evasion; the method of system-structural analysis in determining the constituent elements of the mechanism and the classification of tools; methods of abstraction and logical formalization in the representation of the mechanism. The result of the research is the author's structure of the mechanism for countering tax evasion. The proposed restructured version of the mechanism allows you to automatically respond to changes in factors affecting it and adjust yourself by updating operational tasks and counteraction tools included in the variable component.

ANALYSIS OF THE PRACTICE OF CHECKING COUNTERPARTIES IN MONITORING THE ACTIVITY OF TAXPAYERS IN OUR COUNTRY

The article states that by improving the practice of checking counterparties and monitoring the activities of taxpayers, tax authorities can identify possible tax evasion cases, ensure fair taxation, and ultimately increase the overall efficiency of the tax system. Taxpayers may provide incorrect or incomplete information, which makes it difficult for tax authorities to verify the authenticity of transactions and identify possible tax evasion schemes. Solving these problems requires the implementation of measures to improve the practice of monitoring the activities of taxpayers, whose participation in the audit of counterparties and tax monitoring.

Genesis of tax administration tools for "whitewashing the economy"

The subject of the study is tax relations that arise in the process of interaction between tax authorities and taxpayers and are aimed at inducing the latter to pay taxes and fees established by law. The evolution of tax administration tools for "whitewashing" sectors of the economy and individual objects is considered. In accordance with the content of the tools used, a classification was made into five stages of development: the period of formation and development of tax control; the period of creation of the concept of the taxpayer behavior management system; the period of introduction of new digital technologies that make it possible to identify the latent tax base; a period of increasing the efficiency of using tax administration tools aimed at motivating taxpayers to voluntarily pay taxes and use prices in transactions; the period of development of tax administration tools for the "whitewashing" of individual objects of taxation, including by individual taxpayers, the further development of the Federal Tax Service as a "digital service". The scientific novelty of the study is the development of theoretical provisions in terms of analyzing the historical development of tax administration tools for "whitewashing the economy". The definition of the concept of tax administration tools for "whitewashing" sectors of the economy and individual objects is given; the author's classification of tax administration tools for "whitewashing" economic sectors and individual objects is given, which are divided into 4 groups: the introduction of innovative technology that improves the quality of tax administration; regulation of industries and markets; strengthening tax control over individuals; identification of "mass" tax evasion schemes. An analysis of the algorithm for creating and implementing industry projects has been made.

Оптимізація податкових надходжень в контексті детінізації економіки

The article is devoted to the study of the category "detinization of the economy", its concept, meaning and influence in the economic and social process of Ukraine. Recently, this issue is gaining relevance every year, so the goal is to research ways to optimize tax revenues in the context of innovations introduced by the government. It also outlines a number of tax evasion schemes, the legal nature of this phenomenon, and expresses its own views on the formulation of this concept. The phenomenon of "corruption" is defined, which is a destructive factor affecting the process of production development and investment attraction. Thanks to empirical research methods with statistical support, the conclusion of the negative impact of the shadowing of the economy in Ukraine was made.

ОСОБЕННОСТИ СОВРЕМЕННОЙ НАЛОГОВО-БЮДЖЕТНОЙ ПОЛИТИКИ РОССИИ С УЧЕТОМ ЦИФРОВИЗАЦИИ

This article aims to systematize the distinctive features of the modern fiscal policy of the Russian Federation, taking into account digitalization. The hypothesis of the study is as follows: the high dynamics of the penetration of information and communication technologies in social and economic processes, the lack of the need to modernize certain systems and the availability of the ability to build them anew in combination with the assignment of digitalization as a priority of state policy have allowed to make significant progress in improving the efficiency of fiscal policy. At the same time, the peculiarities of the state of the public administration system determine the digitalization emphasis on the fiscal component of fiscal policy and do not fully realize the potential of the controlling component in relation to public spending. The methodology of the study is based on general scientific methods of theoretical and methodological analysis of sources, abstract-logical approach, analysis and synthesis, formal-legal and method of content analysis. As a result of the study, the proposed hypothesis is proved and it is shown that the digitalization of taxes has great potential in the sphere of digital taxation of the tax system in modern Russia, allowing to comprehensively solve the problems of functioning and development of this system and overcoming its current crisis. It is shown that the digitalization of taxes is a priority area of digital taxation of the tax system in modern Russia. The author assesses the most significant problems facing the further digitalization of the country's tax and fiscal policy. These problems include: complication of tax evasion schemes (including — with the use of cryptocurrencies), technological dependence on imported software and hardware complexes, the risk of achieving excessive administrative burden on businesses and the self-employed.

The Impact of Globalisation on Legal Conduct

One of the adverse consequences of globalisation is the spread of illegal conduct in the world and an increase in crime rates. This circumstance determines the relevance of the subject under study. It is argued that the causes of illegal conduct are determined by the contradictions of social development, ideological confrontation, economic, political, social inequality of the world’s countries and the deformation of legal consciousness. The globalisation of the shadow economy, the emergence of new tax evasion schemes, including through offshore companies, laundering of proceeds from crime, piracy, raider seizures of other people’s property, arms trafficking, aggressive globalism in the foreign policy of a number of states, regional wars, domestic conflicts, information wars, arbitrary interpretation of certain religions, distortion of their principles by extremist organisations – all this causes the crisis state of the economy, politics, socio-cultural and spiritual spheres of society and crime in many countries of the globalised world. The purpose of this study is to highlight the understanding of illegal conduct through the lens of the adverse impact of globalisation processes on it. The methodological framework of this study comprises a system of philosophical and ideological, general scientific and special scientific principles and methods, namely principles of objectivity, concreteness, complexity; Aristotelian, systemic, structural-functional, formal legal, and comparison methods. The study found that illegal conduct in a globalised world is promoted by social contradictions generated by globalisation or stimulated by this process. It is noted that globalisation is contradictory. It has both positive and negative, anti-criminogenic and criminogenic properties, and criminogenics dominate – it is a peculiar consequence of both political, economic, and cultural expansion, and a significant stratification among the extraordinarily rich and poor not only at the national level, but also at the international level. Deformation of legal consciousness, extreme individualism, illegal conduct, crime, corruption affects the standard of living of society, contributes to the violation of human rights and forces us to independently search for numerous ways to realise legitimate interests, including illegal ones. The limitation of certain managerial capabilities of the state, which is necessarily the case in a globalised society, also has a negative impact on solving problems of human rights protection and crime prevention. It is proved that in general, globalisation contributes to inequality, injustice, the destruction of traditional values of society, people’s uncertainty about the future, the growing threat of illegitimate use of armed forces and aggression in the face of growing competition and imperial aspirations of individual governments. The scientific novelty of the article is an attempt to find all the globalisation factors that affect the deformation of legal conduct and stimulate the growth of crime rates. The results of the study contribute to finding ways to influence persons prone to illegal conduct, improving the means and methods of combating criminal organisations and individual criminals. This is the practical significance of the article

СОЦІАЛЬНО-ВІДПОВІДАЛЬНІ АСПЕКТИ АДМІНІСТРУВАННЯ ПОДАТКІВ: ВАЖЕЛІ ПРОТИДІЇ УХИЛЕННЮ ВІД ОПОДАТКУВАННЯ

No country in the world, no matter how hard it tries, could not, cannot and will not be able to get rid of the informal economy. The reality is that today, according to various experts, from one third to more than half of Ukraine's GDP is created in the informal sector of the economy. The informal economy in Ukraine is not a separate phenomenon, but the result of a systemic economic crisis, it affects all areas of economic activity, including the efficiency of the tax system, which in turn affects the stability and power of the state. For its part, one of the signs of the effectiveness of the tax system is the scale of the use of tax evasion schemes. The purpose of the article is to study the processes of tax administration from the standpoint of providing socially responsible service of the state fiscal service of Ukraine, the use of levers to combat tax evasion, provide recommendations for reducing the informal sector and the main schemes of tax evasion in Ukraine. The subject of the study is the informal sector and methods of preventing one of the consequences - tax evasion. Methods used in the study: systems analysis, economic and statistical methods, information processing, the method of logical generalization of results, expert assessments, etc. Presenting main material. The article examines the main trends in employment in the informal sector of the national economy. The essence of the concept of tax evasion and the reasons for it were revealed. The most common schemes as a result of which the budget of Ukraine suffers the greatest losses are indicated, during which proposals to improve tax administration as a significant lever for minimizing tax offenses in the field of tax evasion within the informal sector of the economy were identified. The practical significance of the obtained results lies in the possibility of using the developed recommendations for independent analysis of the economic situation in Ukraine. Conclusions and further prospects of the study. An analysis of various tax evasion mechanisms has shown that most of them are due to lack of control by fiscal authorities, weak level of development of the system of electronic administration of goods and funds between businesses and the inability to properly calculate and pay taxes. Therefore, from the proposed recommendations to reduce the amount and loss of the budget from tax evasion schemes within the informal sector of the economy, we can highlight that consistency is key. First of all, according to the priorities arising from the current rating, these are measures aimed at combating aggressive tax planning. This should be followed by the completion of VAT administration reform and, importantly, a further significant reduction in the share of the state, which should provide fiscal space for a significant reduction in income tax and abolition of labor tax, but this takes more time due to various problems in the country.

Elements of progressive personal income taxation in the context of the principle of forward and backward links

The idea of progressive tax scale in Russia received a fundamentally new development in 2020. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that could be received in specific economic conditions. Second, income tax allows to maximize the implementation of the basic principles of taxation – universality and uniformity. In recent decades, national regimes of personal income taxation regimes have been actively developed both in foreign countries and in Russia. Purpose of the study. The article considers the elements of progressive taxation of personal income in the context of the principle of direct and inverse relations. Dealing with selected provisions of the national legislation of European countries and Russia the article shows that elements of progressive taxation can be applied only in particular aspects. The proposals of taxation of rich taxpayers are also brought into light. Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research, The main results. The establishment of a classical progressive system in the Russian Federation will encourage a change in the model of behavior of both persons who have the opportunity to increase their income, but do not intend to do so due to a decrease in the nominal increase in wages, and persons who previously declared income in full, but if the tax model changes, they will apply personal income tax evasion schemes. In addition, the results of a comparative analysis of the experience of the EU Member States show the ineffectiveness of the progressive income tax scale as a tool to combat social inequality. The comparison provided in the research also examines the problems of proportional and progressive taxation in the context of the principle of equity. In the context of the practice of applying progressive taxation, the experience of foreign countries is studied. Based on foreign experience, it can be concluded that the introduction of family taxation would require a fundamental change in the basis of income taxation in the Russian Federation, as well as would entail discrimination of taxpayers in terms of registered and civil marriage and abuse in order to extract tax benefits. The authors conclude that a more appropriate option for taking into account family circumstances is the widespread use of tax deductions. Since Russian legislation does not establish poverty criteria, personal income tax is levied even on income in the amount of the subsistence minimum. This also does not correspond to the principle of social justice, because in the absence of such criteria, poverty cannot be considered a basis for tax exemption. Thus, the establishment of a classical progressive system in the Russian Federation will encourage a change in the model of behavior of both persons who have the opportunity to increase their income, but do not intend to do so due to a decrease in the nominal increase in wages, and persons who previously declared income in full, but if the tax model changes, they will apply personal income tax evasion schemes. We believe that in the context of the principle of equity, the essence of progressive taxation is not the establishment of several tax rates and is not determined by the number of tax deductions that can be granted only to a small number of persons, including wealthy taxpayers, but that it reflects the ability of a person to pay tax. In our opinion, this ability should be guaranteed by the exemption from taxation of the minimum amount of income (minimum wage). Сonclusions. According to the results of the study, it is concluded that the establishment of a classical progressive system in the Russian Federation will encourage a change in the behavior model of both persons who have the opportunity to increase their income, but do not intend to do so due to a decrease in the nominal increase in wages, and persons who previously declared income in full, but if the tax model changes, they will use personal income tax evasion schemes. In addition, the results of a comparative analysis of the experience of the EU member States show the ineffectiveness of the progressive income tax scale as a tool to combat social inequality. It is proposed to apply only elements of progressive taxation when reforming the Russian tax regime for individuals, namely, to establish a nontaxable minimum in the amount of the minimum wage, which will ensure tax fairness for taxpayers with lower-average incomes.

ФІСКАЛЬНА ДЕЦЕНТРАЛІЗАЦІЯ ЯК ІНСТРУМЕНТ МІНІМІЗАЦІЇ ПОДАТКОВИХ РОЗРИВІВ В ЕКОНОМІЦІ

Current trends in the functioning of the official and shadow sectors indicate the low effectiveness of the existing tools of state regulation of the economy and its inability to ensure long-term economic growth. One of the reasons is tax evasion, which leads to the formation of tax gaps in the economy. Their formation has a negative impact on economic development, reduces the country's budget potential, limits opportunities for funding programs. The paper substantiates that along with the regulation of tax rates, increasing the efficiency of financial monitoring procedures, assessing the probability of implementing tax evasion schemes, an important tool for minimizing tax gaps is the implementation of fiscal decentralization policy. The article analyzes the current trends in the implementation of reform of fiscal decentralization in Ukraine. The dynamics, features and advantages of the formation of united territorial communities are analyzed. It is concluded that the number of formed united territorial communities in Ukraine has been gradually decreasing since 2017. The main features of fiscal decentralization include the expansion of cooperation between individual territorial associations in the field of their economic and social development, growth of their financial potential by combining financial and investment opportunities, implementation of joint measures to regulate economic processes. The role of fiscal decentralization in the implementation of tax gap management policy is substantiated. A comparative analysis of the dynamics of changes in the main indicators of local budget revenues before and after implementation of decentralization reform in Ukraine is carried out. It is concluded that the volume of tax revenues to the state budget will be gradually reduced starting in 2015. This correlates with the beginning of the implementation of the financial decentralization reform in Ukraine. The study concludes that the implementation of decentralization reform in the country as one of the most effective tools to increase the tax potential of the territory, reduce the volume of shadow financial transactions and manage tax gaps.

Analysis of Corporate Property Tax Evasion Schemes: Regional Aspect

Analysis of Corporate Property Tax Evasion Schemes: Regional Aspect

ЕФЕКТИВНІСТЬ ПОДАТКОВОЇ СИСТЕМИ ТА НАПРЯМИ ЇЇ ВДОСКОНАЛЕННЯ

Market conditions, deepening of European integration processes have significantly affected the functioning of the national economy and the current tax system. The main source of state revenue are taxes, which form the budgets of all levels. At the same time, the numerous reforms of the tax system are ineffective due to imperfect tax legislation and inefficient mechanisms of administration of taxes and fees. economic objects of all organizational and legal forms of the national economy. In recent decades, there has been an increased interest of scientists in solving problems of building a domestic effective model of the tax system. First of all, this is due to the fact that the development of the tax system provides a strategic direction of development of the country, contributes to the effectiveness of innovation and investment model of economic growth of the national economy. one of the important prerequisites for improving the economic situation in the country, as taxes are used by the state not only for fiscal purposes, but also serve as the main lever of economic development. The purpose of the study is to highlight current issues and areas of improvement of the tax system of Ukraine in terms of its effectiveness, able to ensure fair taxation. Important importance is attached to the effective use of transfer pricing mechanisms — an algorithm of actions of the State Tax Service to improve control over transfer pricing has been developed and approved. Given this, the tax burden on taxpayers is significantly reduced by fiscal authorities spending less time on the administration of taxes and fees. Analyzing the above, we can conclude that today the problem of reforming the tax system of Ukraine in order to fill the budgets of all levels with taxes and fees. Adherence to the principle of fairness in taxation is important. In today's reality, the largest share of taxes is paid by the final consumer in the administration of indirect taxes in particular: value added tax and excise tax. Requires a review of the base and rates of collection of resource taxes and payments. The shadow sector of the economy occupies a prominent place in the structure of GDP. The application of tax minimization schemes has a negative impact on the national economy. In view of this, tax evasion schemes should be minimized at the state level.

Удосконалення податкового контролю в Україні на основі реалізації інструментів плану beps та автоматичного обміну інформацією

The article is devoted to substantiating the need to develop and strengthening the competencies and capabilities of tax services to identify and stop tax evasion in the global economic space characterized by the use of aggressive tax planning schemes related to the taxation of cross-border companies. The aim of the article is to determine the procedures and consequences of the introduction in Ukraine of the standard of automatic exchange of information for tax purposes, the advantages of which are its potential to curb significant tax evasion offshore. Research methods: methods used in this research goes as following: comparative analysis, systematic analysis, cognitive-analytical, data base analysis etc. It is established that the exchange of information between the tax authorities of different countries is the most important among the international instruments to combat cross-border tax evasion schemes, and the main international tool for cooperation in overcoming the asymmetry of tax information is the introduction of a standard for automatic exchange of information for tax purposes. Emphasis is placed on the parameters set by the CRS standard for the identification and exchange of information and the steps that need to be taken to implement it in Ukraine. Research methods: methods used in this research goes as following: comparative analysis, systematic analysis, cognitive-analytical, data base analysis etc. Author arrives at the conclusion that the dates of establishment of the automatic taxation and financial information exchange system in Ukraine (in accordance with CRS standards) are not being followed sufficiently. In this paper author discusses the importance of systematic and methodological establishment of the automatic taxation and financial information exchange system in Ukraine (in accordance with CRS standards) as well as suggests the methods that would efficiently speed up the process of law enforcement project development in Ukraine as well as other normative acts.

ПЕРСПЕКТИВИ ДЕОФШОРИЗАЦІЇ В УКРАЇНІ

The article is devoted to the analysis of the process of deoffshorization at the present stage of development of the Ukrainian statehood and prospects of its further development. The urgency of the problem described in the article is due to significant losses from offshoring for the economy of Ukraine, which, in turn, requires the development of effective tools to regulate the relationship of residents with «tax havens». It is noted that despite significant scientific works and current research, today there is no single point of view on the effectiveness of the existing mechanism of deoffshorization of national economies by international regulators, tools to combat tax erosion and tax evasion. The article considers the definition of «deoffshorization», describes the mechanism of deoffshorization of the national economy. It has been established that one of the most important goals of global deoffshorization is to create equal conditions for the movement of capital between countries, without giving preference to countries that have more attractive tax conditions. Emphasis is placed on the fact that the harmonization of anti-offshore and tax policies is one of the key processes, as deoffshorization cannot be effective without increasing the responsibility for non-compliance with tax legislation. International experience on deoffshorization processes is analyzed. Attempts by the Ukrainian legislature to resolve issues related to deoffshorization are considered. It is emphasized that despite the fact that some mechanisms of counteraction to cross-border tax evasion schemes are fragmented in Ukraine, such mechanisms need further clarification and implementation of tools that will allow effective control over the relevant areas and ensure effective functioning of the domestic counteraction system. tax minimization. It is concluded that there is an objective need to bring the degree of responsibility for violations of tax legislation as much as possible in line with international practice and to ensure the transition to a qualitatively new level of international cooperation in the exchange of tax information.

Information and analytical review of tax revenues from import operations

The importance of tax regulation of foreign economic activity is analyzed in this paper. The dynamics and structure of tax revenues to the State Budget of Ukraine are analyzed as well. Comparative analysis of VAT revenues from goods (works, services) produced in Ukraine and imported into its customs territory is carried out. The relationship between imports and VAT receipts of and excise duty on imported goods is determined. The dynamics and structure of excise duty revenues and import duties are investigated. The factors influencing the change of indicators of tax revenues from import operations are determined. Fiscal efficiency and taxes elasticity coefficient levied on imports are calculated. The regulatory role of special duties types (compensatory, special, anti-dumping), which are collected in order to protect the national producer and consumer is proved. Monitoring of additional customs receipts is carried out as a result of customs value correction by customs authorities. The preconditions and factors influencing the change in the volume of taxes on import transactions are identified. The necessity of improving the mechanism of collecting taxes on import operations is substantiated. It is proposed to reduce VAT rates, which depend on goods saturation in domestic market. Proposal to introduce the reduction factor to the duty rates used in order to stimulate critical and socially significant imports, as well as to investment goods imported into the customs territory of Ukraine is put forward. It seems that the tax policy in terms of import operations should be aimed at ensuring the rational commodity and geographical structure of imports, promoting domestic products competitiveness strengthening and protection domestic market and domestic producers. It is proposed to improve the mechanism of tax administration, which primarily involves focusing on working with dishonest taxpayers, exposing tax evasion schemes, providing appropriate tax collection services to honest taxpayers.

The tax risk management system conceptualization: strategic goals and directions of reforming the State Tax Service of Ukraine

The article is devoted to actual issues of the State Tax Service of Ukraine reforming for creation a comprehensive tax risk management system in view of the basics of risk theory, risk management standards, global trends and specific features of domestic tax administration. The article focuses on the concretization of specific areas of work with tax risks, taking into account the expert evaluation by the TADAT methodology. The strategic approaches of tax authorities to increase the level of compliance by taxpayers with tax rules, as well as the interdependence of instruments to counteract of the tax risks are presented. It is proved that the differential approach application requires the creation and functioning of tax risk monitoring, the level of taxpayer risk determining, as well as a high level of communication with taxpayers to minimize tax risks in order to be able to minimize the number of tax violations through non-audit measures and service functions. The ways of responding to the risks of non-compliance with tax legislation are defined. Performed analysis of relevant indicators for key areas of tax risk management performance assessing allowed determining the priority directions for integrated tax risk management system development regarding non-compliance by taxpayers with tax legislation in the State tax service of Ukraine activity in accordance with modern international best practice. It is noted that the level and effectiveness of tax risk management largely depends on the level of analytical work and provides for identification stages, analysis, evaluation (measurement), and ranking. Recommendations for the TADAT assessment are presented, which indicate that the main steps for working with risk information are: environmental testing, analysis of audit data, third-party data, taxpayer behavior, cross-border trade research on the application of tax evasion schemes, the shadow economy.

Financial support and taxation aspects of tourism activities development in Ukraine

The subject of the study is the theoretical and practical aspects of the implementation of financial security and taxation of tourism in Ukraine. The purpose of the work is to identify the features of financial activities and the specifics of taxation of tourist enterprises and the development of practical recommendations for their improvement. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches, definition of financial results and tax standards. Results of work. The article describes the features of achievement and taking into account the financial results of the activities of tourism enterprises, operators and agents. The specifics of taxation and types of taxes, their disadvantages and advantages are revealed. The directions of improvement of financing, taxation and general activity are grounded in order to increase the efficiency and competitiveness of the tourism industry in the national, European and global dimensions. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the management of tourism activities at the enterprise level, in the administration of taxes, in the activities of public organizations, rural communities. Conclusions. It was determined that shortcomings in the process of financing tourism enterprises and administration of taxes led to the emergence of a set of problems of their development. This is a low level of tax culture as a result of the disrespectful attitude of taxpayers towards their payment; widespread use of tax evasion schemes; significant budget arrears of VAT refunds. Therefore, measures for the development and improvement of the tax system for tourism companies should take into account the identified shortcomings and build on the concept of increasing tax discipline by taxpayers on the one hand, as well as reducing their quantity, volumes, unification from the side of the fiscal service and other institutions on the other. This will increase their competitiveness, including in the global dimension.