ПОДАТКОВИЙ АУДИТ ЯК КЛЮЧОВИЙ ІНСТРУМЕНТ ДЕТІНІЗАЦІЇ ЕКОНОМІКИ УКРАЇНИ

Abstract

The article examines tax audit as a fundamental instrument for de-shadowing economic processes in Ukraine. The research addresses the critical issue of shadow economy and its destructive impact on state financial stability and budget revenues. Tax audit is substantiated as an effective mechanism for detecting tax evasion schemes and counteracting tax non-payment practices that undermine fiscal system integrity. The study systematizes methodological approaches to conducting tax audits, with particular emphasis on risk-oriented models for selecting taxpayers for inspection. This approach enables tax authorities to focus resources on high-risk entities and operations, thereby increasing the efficiency of control measures. The paper analyzes the practical effectiveness of control and inspection activities in combating the shadow sector of economy, revealing both achievements and existing challenges in this domain. Special attention is devoted to prospects for digitalization of tax control through implementation of electronic audit procedures and international standards for financial information exchange. The introduction of standardized audit files and automated data processing systems represents a significant step toward modernizing fiscal administration and enhancing transparency in taxpayer-state relationships. The research identifies priority directions for improving the tax audit system to strengthen its preventive function. These include expanding analytical capabilities of tax authorities, implementing advanced technologies for detecting fictitious transactions, and developing mechanisms for international cooperation in tax matters. The study emphasizes that effective tax audit should not merely identify violations but create conditions that stimulate voluntary tax compliance. The paper demonstrates that systematic enhancement of tax audit methodology, combined with digitalization and risk-based approaches, contributes to gradual de-shadowing of economic activities and ensures fiscal security of the state under contemporary economic conditions.