Implementation of the general rule anti-tax evasion in the context of fiscal consolidation
DOI:
https://doi.org/10.35774/visnyk2025.03.070Keywords:
tax control, fiscal consolidation, tax evasionAbstract
Introduction. In difficult wartime conditions, it is necessary to maintain the timeliness and completeness of tax revenues to the budget. Tax control is an important factor in socio- economic stability and ensuring fiscal consolidation.
The purpose of the work is to analyze the indicators of tax control in Ukraine, study foreign experience in implementing the rule to combat tax evasion and assess the prospects for its application in Ukraine, taking into account the conditions of the war period and ensuring fiscal consolidation.
Methods. To achieve the set goal, the authors used general scientific and special methods in the research process, such as statistical, analytical, comparative, graphical, historical, generalization, etc.
Results. An assessment of the indicators of the control and inspection work of the State Tax Service for the period 2022–2024 was carried out. A study of foreign experience in implementing general rules for combating tax evasion into the tax legislation of other countries showed that it must be implemented, taking into account the economic, budgetary and fiscal characteristics of each country, and it is also necessary to provide for the liability of business entities for violating its principles. It was found that in Ukraine, compliance with the principle of “reasonable economic reason” is required for corporate income tax, VAT and others. It was found that during the introduction of martial law, new grounds appeared for recognizing contracts as null and void, and as a result, transactions as unreal, which entails an unlawful reduction in tax liabilities. It is proposed to define in tax legislation the signs and conditions under which a tax benefit is considered illegal, to strengthen responsibility for tax evasion, which will reduce cases of tax evasion and increase tax revenues of the budget to ensure fiscal consolidation.
Prospects. Further scientific research is required to improve the methodology for identifying signs by which transactions are recognized as unreal, which is necessary to increase the efficiency of tax control and ensure fiscal consolidation.
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