TAX RISKS MANAGEMENT IN THE MODERN SYSTEM OF FINANCIAL SECURITY OF UKRAINE
Main Article Content
Abstract
Introduction. Permanent reformation of Ukrainian tax system, which is carried out under crisis conditions of economic and social instability, political confrontation and military conflict, leads to the tax risks increase. The significance of tax risks impact on the financial security of both the state and taxpayers necessitates the modernization of the system for their identification, evaluation and neutralization. It caused the relevance of further investigation of tax risk management issues.
Purpose. The research aims at the modernization of the conceptual foundations of tax risks management in the modern system of financial security of Ukraine.
Methods. Method of theoretical analyses is used.
Results. The theoretical basis of tax risks management and normative and methodical support for the implementation of its separate components in Ukraine are considered. The issues of tax risk and its main elements have been further developed. The classification of tax risks has been modernized. The conceptual foundations of tax risks management have been updated in the aspect of providing financial security at the macro and micro levels. The author's approach to the cost estimation of the consequences of tax risks and author's vision of the modern system of tax risks management are proposed. The most effective methods for neutralization of tax risks in modern conditions are determined.
Originality. Conceptual basis of tax risks management have been modernized in terms of financial security of Ukraine at the macro and micro level. There were developed issues of tax risk and its components including subject, object and source. Depending on subjective composition object and source of tax risks have been clarified. Depending on the reasons of tax risks their classification has been updated. The cost estimation of the tax risks consequences for both the state treasury and taxpayers has been proposed. Key elements of the modern system of the tax risks management in Ukraine have been defined.
Conclusion. The risky social, economic and legal environment in Ukraine caused by permanent social and economic crises, political instability and military confrontation is the source of a significant number of large-scale tax risks that threaten the normal financial and economic activity of both the entities and individuals, but also threaten the performance of the state functions due to the lack of proper financial support. Therefore, tax risks become the newest paradigm for building Ukrainian tax system and modernization of the taxation process. Research of tax risks must become the scientific basis for modernization of the financial security system in the field of taxation. In this aspect there will be a need for further research of tax risks and their management system in order to improve the methods for identification, estimation and neutralization of tax risks. Positive experience of European tax risk management also must be researched in terms of its possible use in Ukraine.
Article Details
The authors published in this journal agree with following conditions:
1. The authors reserve to themselves the right to the authorship of their works and transfer the right of their first publication to the journal on the terms of Creatіve Common Attrіbutіon Lіcense which allows to freely extend to other persons the published work with an obligatory reference to the authors of the original work and its first publication in this journal.
2. The authors have the right to complete independent additional agreements concerning the not exclusive distribution of their work in the form in which it was published in this journal (for example, to place the work in the electronic storehouse of an establishment or to publish as a monograph component), under the condition of the preservation of the reference to the first publication of the work in this journal.
3. The journal’s policy allows and encourage the authors to place their manuscripts into the Internet (for example, in depositories of establishments or on personal web-sites) either before submitting of the manuscript for publication or during its editorial processing as it assists the occurrence of a productive scientific discussion and positively affects the efficiency and dynamics of citing of the published work.
AGREEMENT
ABOUT TRANSMISSION OF COPYRIGHT
I, the author of the article / We, the authors of the manuscript _______________________________________________________________________
in case of its acceptance for publication, we transfer the following rights to the founders and editorial boards of the scientific publication "BULLETIN OF THE CHERKASY BOHDAN KHMELNYTSKY NATIONAL UNIVERSITY. ECONOMIC SCIENCES. SERIES "ECONOMIC SCIENCES":
1. Publication of this article in Ukrainian (English, Russian, Polish) and distribution of its printed version.
2. Dissemination of the electronic version of the article through any electronic means (placing on the official journal web site, in electronic databases, repositories, etc.).
At the same time we reserve the right without consent of the editorial board and the founders:
1. Use the materials of the article in whole or in part for educational purposes.
2. To use the materials of the article in whole or in part for writing your own theses.
3. Use article materials to prepare abstracts, conference reports, and oral presentations.
4. Post electronic copies of the article (including the final electronic version downloaded from the journal's official website) to:
a. personal web-pecypcax of all authors (web sites, web pages, blogs, etc.);
b. web-pecypcax of the institutions where the authors work (including electronic institutional repositories);
with. non-profit, open-source web-pecypcax (such as arXiv.org).
With this agreement, we also certify that the submitted manuscript meets the following criteria:
1. Does not contain calls for violence, incitement of racial or ethnic enmity, which are disturbing, threatening, shameful, libelous, cruel, indecent, vulgar, etc.
2. Does not infringe the copyrights and intellectual property rights of others or organizations; contains all the references to the cited authors and / or publications envisaged by applicable copyright law, as well as the results and facts used in the article by other authors or organizations.
3. It has not been previously published in other publishers and has not been published in other publications.
4. Does not include materials that are not subject to publication in the open press, in accordance with applicable law.
____________________ ___________________
First name, Last name, signature of the author
"___" __________ 20__
References
Desyatnyuk, O. M. (2007). Upravlinnya podatkovymy ryzykamy – nova paradyhma rozbudovy podatkovoyi systemy Ukrayiny. Visn. nats. un-tu «L'vivska politekhnika». Seriya: Menedzhment ta pidpryyemnytstvo v Ukrayini: etapy stanovlennya i problemy rozvytku (Bulletin of the National University "Lviv Polytechnic". Series: Management and Entrepreneurship in Ukraine: Stages of Development and Development Issues), 606, 355–362 (in Ukr.)
Desyatyuk, O.M. (2009). Uporyadkovanist roboty z podatkovymy ryzykamy v protsesi administruvannya podatkiv. Halyts'kyy ekonomichnyy visnyk (The Galician Economic Journal), 1(22), 109-117 (in Ukr.)
Lebedzevych, Ya.V., & Kuzminska, T.S. (2013). Osnovni metody analizu podatkovykh ryzykiv v protsesi pryynyattya upravlinskykh rishen. Visnyk ZhDTU (The Journal of ZhDTU), 2 (64), 252–260 (in Ukr.)
Levchenko, N.M., & Peseukova, A.V. (2015). Systematyzatsiya metodolohichnykh osnov monitorynhu podatkovykh ryzykiv v systemi podatkovoho ryzyk-menedzhmentu. Stalyy rozvytok ekonomiky (Sustainable development of economy), 4 (29), 219–226 (in Ukr.)
Romanenko, V. V. (2014) Yevropejskyj dosvid upravlinnya ryzykamy v opodatkuvanni. Naukovyj visnyk NUDPSU (Scientific Herald of NUSTSU), 1(64), 253–257 (in Ukr.)
Feshchenko, L. V., & Kedrych L.V. (2015). Upravlinnya ryzykamy v systemi opodatkuvannya Ukrayiny. Visnyk NTU „KhPI” (Bulletin of NTU "KhPI"), 61 (1170), 83–87 (in Ukr.)
Tsyrkunova, T., & Myhunova, M. (2005). Nalohovyе rysky: sushchnost y klassyfykatsyya. Fynansy y kredyt (Finance and credit), 33, 48–53 (in Russ.)
Tax Code of Ukraine (2010). Retrieved from: http://www.zakon.rada.gov.ua/go/2755-17 (in Ukr.)
State Tax Administration of Ukraine (2002). On approval of methodical recommendations on the organization of a cabin audit (for legal entities) of 25.11.2002 N 567. Retrieved from: http://www.zakon.rada.gov.ua (in Ukr.)
State Tax Administration of Ukraine (2006). On approval of methodical recommendations on the procedure for the distribution of taxpayers by category of attention of 30.06.2006 N 373. Retrieved from: http://www.zakon.rada.gov.ua (in Ukr.)
State Tax Administration of Ukraine (2007). On approval of methodical recommendations on the organization of inspections of enterprises included in financial and industrial groups, other associations and large taxpayers of 16.07.2007 N 432. Retrieved from: http://www.zakon.rada.gov.ua (in Ukr.)
Hranaturov, V. M., & Yasenova, I. B. (2007). Podatkovyy ryzyk derzhavy: vyznachennya ta klasyfikatsiya. Finansy Ukrayiny (Finance of Ukraine),10, 87–95 (in Ukr.)
Zakhozhay, V. B., & Perevalova, O. M. (2009). Podatkovi ryzyky v systemi derzhavnoho upravlinnya. Naukovi zapysky. Seriya “Ekonomika”(Scientific papers. Economics), Vypusk 11, 32–39 (in Ukr.)
Kmit, V.M. (2008). Upravlinnya podatkovym ryzykom yak peredumova ekonomichnoyi stabil'nosti derzhavy. Naukovi zapysky Seriya “Ekonomika”(Scientific papers. Economics), Vypusk 10, 99–105 (in Ukr.)
Vovchak, O. D., & Kemenyash I. H. (2008). Podatkovi ryzyky v systemi upravlinnya ekonomichnoyu bezpekoyu pidpryyemnyts'kykh struktur Ukrayin. Finansy Ukrayiny (Finance of Ukraine), 11, 41–46 (in Ukr.)
Dzeczko, Ya.Yu., & Melnychuk, G.S. (2017). Podatkovi ryzyky ta yix vplyv na stan ekonomichnoyi bezpeky pidpryemstva. Globalni ta nacionalni problemy ekonomiky (Global and national problems of economics), Vypusk 15, 206–210 (in Ukr.)
Nekhay, V.A., & Hnedina, K.V. (2015). Podatkovi ryzyky: zmist ta metody znyzhennya. Naukovyy visnyk Polissya (Scientific bulletin of Polissia), 2 (2), 132–138 (in Ukr.)
Ministry of Finance of Ukraine (2015). On approval of the procedure for the establishment of a plan-schedule for documentary planned inspections of taxpayers of 2.06.2015 N 524. Retrieved from: http://www.zakon.rada.gov.ua (in Ukr.)
State Fiscal Service of Ukraine (2015). On ensuring the comprehensive control of tax risks with VAT of 28.07.2015 N 543. Retrieved from: http://www.zakon.rada.gov.ua (in Ukr.).