ESSENCE OF AGGRESSIVE TAX PLANNING AND ITS CONSEQUENCES

Abstract

The article is devoted the pressing questions of grant of essence description the concept of the aggressive tax planning. It is defined, that the aggressive tax planning is the special type of the tax planning, which is carried out a taxpayer by making decision, which can result in consequences, to different from fastened a tax legislation as a result of his vagueness or multiple interpretation in the field of taxation. Thus tax position of payer of tax is favourable for lack of requirements in relation to opening of information and ignoring of risk to be the identified tax organ. The aggressive tax planning is a problem for many countries, which results in the substantial receiving less of budgetary receipts as taxes, on the whole complicates economic development of country, reduces efficiency of implementation of the functions the state. Description the key indicators of taking of charts of the tax planning is given in the complement of aggressive in accordance with an international normative document. Certainly and the consequences of the aggressive tax planning are described for a national economy. The aggressive tax planning does impossible a honest competition which results in the increase of level of shadow economy and violation of market laws, vnas lidok what an eventual user loses freedom of choice. The modern methods of fight are analysed against the aggressive tax planning at world level. The basic actions and steps in relation to counteraction the aggressive tax planning in Ukraine were defined. Investigational key aspects of plan of BEPS and certainly, what points of its realization has been implemented in Ukraine. Outlined tasks which stand before the Ukrainian government in relation to overcoming of displays of the aggressive tax planning in Ukraine on future periods. Existence of the aggressive tax planning is a considerable problem for entire countries, and becoming of the system of counteraction this phenomenon begins in Ukraine. However, this system yet needs considerable progressive advance and perfection of the mechanisms on all stages of warning, exposure and fight, from the aggressive tax planning, and also for minimization o fits negative consequences for a country.