TAX EVASION IN UKRAINE: ECONOMIC ESSENCE, IMPACTS AND MODERN TOOLS OF COUNTERACTION

Abstract

The article examines the problem of tax evasion as one of the key factors of the shadow economy of Ukraine and the reduction of the efficiency of the tax system. Taxes are the main source of revenue formation of the state budget and an important instrument for regulating socio-economic processes. The purpose of the article is to study the causes of tax evasion in Ukraine, determine its economic consequences and substantiate the directions of increasing the efficiency of mechanisms for combating tax offenses. The economic essence of tax evasion is analyzed, the main reasons for the emergence of this phenomenon in the conditions of modern economic development of the state are identified. Considerable attention is paid to the study of economic, institutional and social factors that contribute to the spread of tax offenses. The main economic and social consequences of tax evasion for the state budget, the competitive environment and the development of the national economy are identified. Modern tools for combating tax offenses are outlined, including improving tax administration, digitalization of tax processes, raising the level of tax culture, and developing international cooperation in combating tax abuse. Directions for increasing the effectiveness of state policy on combating tax evasion in Ukraine are proposed. Tax evasion is a serious problem for the economy of Ukraine, which negatively affects the formation of the state budget, the development of the competitive environment and the level of socio-economic development of the state. The main reasons for the spread of this phenomenon are the complexity of tax legislation, the high level of tax burden, the imperfection of tax administration and the low level of tax culture. Effective counteraction to tax evasion should be based on a comprehensive approach that includes: improving tax legislation; increasing the efficiency of tax administration; introducing modern digital technologies; developing international cooperation; developing a high level of tax culture.