Мінімізація платниками ПДВ податкових зобов'язань шляхом залучення підприємств тіньового сектора економіки

Abstract

Досліджено питання, яке стосується мінімізації ПДВ платниками податків. Зокрема проаналізовано судову практику з цієї проблематики. Охарактеризовано позиції Міністерства фінансів України стосовно мінімізації податків, проаналізовано їх найпоширеніші схеми. Розглянуто дона-рахування податковим органом податкових зобов’язань при залученні підприємств тіньового сектора економіки для справляння податкового кредиту з ПДВ, а також донарахування податковим органом податкових зобов’язань при залученні підприємств тіньового сектора економіки в господарські операції з реалізації товарів, робіт і послуг. Досліджено сучасний стан проблематики адміністрування ПДВ у судових рішеннях. Наведено основні та найпоширеніші у судовій практиці проблеми адміністрування ПДВ. The article deals with the issues of minimization of VAT by taxpayers. The authors analyze the judicial practice and the position of the Ministry of Finance of Ukraine concerning the minimization of taxes; the most common schemes of tax minimization; the extra charge of tax liabilities by tax authority involving enterprises of the shadow sector of the economy for charging of VAT tax credit; the extra charge of tax liabilities by tax authority involving enterprises of the shadow sector of the economy in the economic transactions of goods, works and services; the current state of the administration of value added tax in court decisions. The current economic situation in the country makes the need for effective management of public finances. The main condition for the formation of the financial and budgetary resources of the state is the process of taxation. The problem of constructing an effective tax system is one of the most urgent in Ukraine. Its solution should be carried out by examining and analyzing both the existing legislative basis and the accumulated world experience in the field of taxation. Taxation in any country is not only a fiscal mechanism, but also an instrument of state policy and its changes causes the changes of the taxation system. In addition, the taxation system is at the stage of formation, as well as its market economy and political system; it is aimed at the development of freedom of entrepreneurship. Search for ways of improving the efficiency of the Ukrainian taxation system is necessary. Value added tax (hereinafter VAT) as one of the main budget tax takes a special role in scientific discussions. In particular, the scientists elucidate the different approaches to the solution of fundamental theoretical problems, improvement of administration, but the problems of charging VAT, methods of their calculation and control by entities are not considered. Having passed the evolutionary way of the development of their tax systems, foreign countries established effective means and methods of managing the processes of collecting taxes. In Ukraine, there are many problems in the field of tax administration and tax legislation.