{"id":14323,"date":"2020-11-20T12:00:22","date_gmt":"2020-11-20T10:00:22","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=14323"},"modified":"2020-11-20T03:01:37","modified_gmt":"2020-11-20T01:01:37","slug":"monitoring-the-impact-of-tax","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/monitoring-the-impact-of-tax\/","title":{"rendered":"Lagodienko N., Palamarchuk V., Hamaiun V. Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: H11, H26, H60
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V23(2020)-14<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Lagodienko Natalia<\/strong>, Ph.D. (Economics), Senior Lecturer, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-3528-0519<\/a>
\ne-mail:<\/strong> besedina77@gmail.com<\/a><\/p>\n

Palamarchuk Victoriia<\/strong>, Applicant of Higher Education, Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-6466-6835<\/a>
\ne-mail:<\/strong> palamar98@ukr.net<\/a><\/p>\n

Hamaiun Vladyslav<\/strong>, Applicant of Higher Education, Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

e-mail:<\/strong> Ja3aR1@gmail.com<\/a><\/p>\n

 <\/p>\n

Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine<\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. Due to unstable economic situation in the country, the constant state budget deficit, the high level of the shadow economy in Ukraine and the crisis in the world, it is necessary to develop effective mechanisms to combat tax evasion, improve tax legislation and reform the tax system. The level of tax evasion in Ukraine tends to increase steadily. Therefore, there is a need to study the problem of tax evasion in Ukraine and its impact on the economy.<\/p>\n

Purpose.<\/strong> The main purpose of the study is to monitor the impact of tax evasion on the state budget of Ukraine.<\/p>\n

Results.<\/strong> The impact of tax evasion on the state budget of Ukraine in the conditions of unstable economic situation was monitored. The regulatory framework of Ukraine on tax evasion is indicated. Schematically presents the composition of a criminal offense – tax evasion. The dynamics of revenues of the state and consolidated budgets of Ukraine are presented. The dynamics of tax revenues to the state and consolidated budgets of Ukraine is analyzed. The average indicators of revenues of the state and consolidated budgets, the average indicators of the share of tax revenues in the total revenues of the state and consolidated budgets of Ukraine during the study period are calculated. The main schemes of tax evasion in Ukraine and conditional losses from them for the state budget are studied. The level of tax burden in the state is determined and its dynamics are presented. It has been proven that tax evasion has a negative impact on Ukraine’s economy.<\/p>\n

Conclusions<\/strong>. We are convinced that the introduction of effective mechanisms to combat tax evasion, adaptation to modern conditions of digitalization, improvement and updating of tax legislation, increasing trust between taxpayers and the state, combating bureaucracy and corruption, reforming the tax system – all this will help educate Ukrainian citizens. tax responsible population, minimize opportunities for tax evasion, reduce accounts payable and the impact of creditors on the economy and political situation in the country, improve economic performance in the country, increase the level of economic and national security of Ukraine.<\/p>\n

Keywords:<\/strong> tax; collection; tax evasion; budget; shadow economy.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Dubrovsky, V. (2018). Rating of tax evasion schemes: what the Ukrainian budget loses the most. Retrieved from: https:\/\/voxukraine.org\/en\/rating-shem-uhilennya-vid-podatkiv-inachomu-ukrayinskij-byudzhet-vtrachaye-najbilshe\/.<\/li>\n
  2. The law on combating tax evasion has been signed (2020). Legislation News (May 22). Retrieved from: https:\/\/uteka.ua\/.<\/li>\n
  3. Zamaslo, O., Zubik, N. (2018). Analysis of losses of the state budget of Ukraine from tax evasion schemes. Priazovsky Economic Bulletin<\/em>, 2\u00a0(07), 129-135. Retrieved from: http:\/\/pev.kpu.zp.ua\/journals\/2018\/2_07_uk\/25.pdf.<\/li>\n
  4. Constitution of Ukraine (1996) Order No. 254k \/ 96-VR, June 28. Retrieved from: https:\/\/zakon.rada.gov.ua\/ laws\/show\/254%D0%BA\/96-%D0%B2%D1%80.<\/li>\n
  5. Koryagina, T., Yakimenko, K. (2017). The problem of tax evasion and the consequences of this phenomenon for the budget of Ukraine. Young Scientist<\/em>, 1\u00a0(41), 620-623.<\/li>\n
  6. Kramarenko, O. (2013). Ways of tax evasion in Ukraine. Scientific Notes<\/em>, 23, 165\u2013168.<\/li>\n
  7. Criminal Code of Ukraine (2001) Order No. 2341-III, April 5. Retrieved from: https:\/\/zakon.rada.gov.ua\/laws\/show\/2341-14.<\/li>\n
  8. Melnyk, O. (2014). The main ways to evade taxes, fees and other mandatory payments. Fight against organized crime and corruption (theory and practice), <\/em>2 (33), 122-125.<\/li>\n
  9. Ministry of Finance. Retrieved from: http:\/\/www.minfin.gov.ua.<\/li>\n
  10. Tax Code of Ukraine dated (2010) No. 2755-VI, December 12. Retrieved from: https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17.<\/li>\n
  11. On amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation (2020): Law Order No. 466-IX, January 16. Retrieved from: https:\/\/zakon.rada.gov.ua\/laws\/show\/466-20.<\/li>\n
  12. Tax evasion: TOP-5 court decisions of 2020 (2020). Retrieved from: https:\/\/biz.ligazakon.net\/ en\/analitycs\/197508_ukhilennya-vd-splati-podatkv-top-5-sudovikh-rshen-2020-roku\/.<\/li>\n
  13. Yakimchuk, Yu. (2013). Tax evasion in Ukraine: features of the problem and ways to overcome it. Current Trends in Public Finance<\/em>. Retrieved from: http:\/\/libfor.com\/index.php?newsid=2205.<\/li>\n
  14. Poltorak, A. S. (2019). Shadow economy as an internal threat to financial security of Ukraine. Economic Journal of Odessa Polytechnic University<\/em>, 3 (9), 104-111. DOI: 10.5281\/zenodo.3805257.<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 04 October 2020<\/p>\n

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    Lagodienko N., Palamarchuk V., Hamaiun V. (2020). Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine. Modern Economics<\/em>, 23(2020), 89-94. DOI: https:\/\/doi.org\/10.31521\/modecon.V23(2020)-14.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: H11, H26, H60 DOI: https:\/\/doi.org\/10.31521\/modecon.V23(2020)-14 [\/vc_column_text][vc_column_text] Lagodienko Natalia, Ph.D. (Economics), Senior Lecturer, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-3528-0519 e-mail: besedina77@gmail.com Palamarchuk Victoriia, Applicant of Higher Education, Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-6466-6835 e-mail: palamar98@ukr.net Hamaiun Vladyslav, Applicant of Higher Education, Accounting and
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