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Counteraction to misfeasance in taxation as a defense mechanism in the issue of tax fairnessCounteraction to misfeasance in taxation as a defense mechanism in the issue of tax fairness

Author(s) Bechko P.K., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Бондаренко Н. В., , ,
Lysa N.V., Candidate of Economics Sciences, , Uman National University of Horticulture, Ukraine
Huzar B.S., Candidate of Economics Sciences, ,
Шумило Т. В., , ,
Category Economics
year 2021 issue
pages 172-181 index UDK 336:225
DOI 10.31395/2415-8240-2021-99-2-172-181 (Link)
Abstract The issue of counteraction to misfeasance in taxation as a defense mechanism of tax fairness is researched in the paper. The main objective of the state tax policy is determined that consists of the creation of a mechanism capable of counteracting misfeasance in taxation. It has been established that the state authorities should define clear, available and proper mechanisms that prevent misfeasance of taxation which violate the principles of taxation fairness. It is stated that the main security feature of fair taxation is monitoring and auditing activities, which considered as efficient measures. It was determined that completely new; previously unknown concepts and institutions related to counteracting misfeasance in taxation were introduced into the national tax legislation. The system for on-site inspections was also revised and the concept of the planned monitoring system was developed, which defines the criteria for tax risks, according to which audits are carried out and taxpayers are selected the field tax audits are planned for. These measures are aimed not only at increasing the effectiveness of monitoring work, but also at protection and promotion of conscientious taxpayers’ rights. The application of a simplified taxation system is indicated, as experience of reality shows, it allows not only to achieve a legal reduction in the tax burden, but also to use a special tax regime for illegal minimization of the tax burden on business. It is established that a key for increasing the efficiency of counteraction to misfeasance in taxation by taxpayers is the development of a tax monitoring methodology capable of identifying tax risk zones that indicate the use of taxpayers' schemes for their payment evasion. It is determined that the misfeasance by taxpayer has negative impact on national tax system. Such activity definitely violates the concept of taxation fairness as it is aimed at creating an illegal reduction in the tax burden. A number of measures have been identified in the Tax Code of Ukraine that can increase the effectiveness of counteraction to misfeasance in taxation.
Key words taxation fairness, tax relations, principles of taxation; connection of justice with law; principles of tax legislation
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