TAX RISKS MANAGEMENT IN THE MODERN SYSTEM OF FINANCIAL SECURITY OF UKRAINE

##plugins.themes.bootstrap3.article.main##

Olena VORONKOVA

Анотація

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.

##plugins.themes.bootstrap3.article.details##

Розділ
Статті

Посилання

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.).