Протидія ухиленню від сплати податків в умовах воєнного стану

Abstract

Стаття присвячено дослідженню явища «ухилення від сплати податків». Досліджено сутність понять «уникнення оподаткування», «податкова оптимізація» та «ухилення від сплати податків». Проаналізовано обсяги податкових надходжень, рівень податкового навантаження та результати податкового контролю упродовж 2021‐2022 рр. Зазначено, податкова політики, спрямована на протидію ухиленню від сплати податків повинна передбачати реалізацію таких заходів: підвищення інституційної спроможності Державної податкової служби України, сприянню встановленню партнерських відносин між податковими органами і платниками податків, формуванню мотиваційної системи для бізнесу і громадян, яка спонукала б їх виконувати свої податкові. The article is devoted to the study of the phenomenon of «tax evasion». The essence of the concepts «tax avoidance», «tax optimization» and «tax evasion was studied. It was established that from the point of view of the legitimacy of the payer's actions, it is advisable to distinguish between the legal method – «tax avoidance" and the illegal method – «tax evasion». Tax evasion has several characteristics, including deliberate illegal actions or omissions aimed at reducing tax liability. It is noted that in the conditions of war, the main task in the economic sphere is to ensure the survival and stability of the economy, which is possible under the condition of an adequate level of economic security. The key component of these processes is an effective tax system, which provides the necessary financial resources for all levels of the economic system and is of crucial importance for the successful operation of the main branches of the economy, the development of entrepreneurship and meeting the needs of the state and citizens. The amount of tax revenues, the level of the tax burden and the results of tax control during 2021‐ 2022 have been analyzed. At the moment, the fiscal policy is characterized by the relaxation of taxation conditions and a decrease in the level of the tax burden. It is noted that the tax policy aimed at combating tax evasion should reduce the effectiveness of tax control measures, which was manifested in the reduction of the number of audits and the sums of surcharges based on their results. Tax policy aimed at combating tax evasion should include the implementation of the following measures: increasing the institutional capacity of the State Tax Service of Ukraine, promoting the establishment of partnership relations between tax authorities and taxpayers, forming a motivational system for businesses and citizens that would encourage them to fulfill their tax obligations.