TAX CONTROL AS A TOOL FOR IMPLEMENTING TAX POLICY IN CONDITIONS OF MACROECONOMIC INSTABILITY

Abstract

The formation of financial and budgetary resources in a market economy primarily depends on modern tax policy and effective management of public finances, in particular tax revenues. Tax revenues play a crucial role in the formation of both state and local budgets, serving as a source of financing for economic development, national security, social services and other important areas of society. Russia's full-scale invasion of Ukraine significantly worsened the socio-economic situation in the country, which led to macroeconomic instability, which is characterized by inflation, unemployment, production imbalances, a decline in GDP, a decline in living standards and an increase in the cost of financial resources. The purpose of this article is to study the role of tax control in the implementation of tax policy in Ukraine and to study the prospects for improving this policy. According to the regulatory legal acts of the State Tax Service of Ukraine, its primary tasks include the implementation of tax policy and making proposals for the formation of state tax policy. An analysis of tax revenues from 2020 to 2024 shows a fluctuating trend with a noticeable decrease in the share of tax revenues in the consolidated budget during the conflict years. The data indicate that while total tax revenues have increased, their share in the budget has decreased, which has forced the state to seek alternative sources of financing, including international assistance. The article also examines the impact of the moratorium on certain types of tax audits introduced during the war, which affected the number and effectiveness of tax control measures. The data obtained indicate a significant decrease in the number of audits in 2023 compared to 2021, with a shift in focus towards actual audits. The improvement of state tax policy should take place in two main directions: the creation of a stable and understandable tax system with an acceptable tax burden and the strict elimination of loopholes for tax evasion. The article emphasizes the need to improve tax administration technologies and digitalize tax control processes to ensure efficiency and reduce the burden on taxpayers. Further research should be aimed at improving the efficiency of tax administration, increasing taxpayer confidence and implementing European standards in tax policy. Improved analytical tools and monitoring processes will be crucial to combat tax evasion and ensure a fair tax environment.