Gray tax avoidance schemes

Abstract

Object: The article reveals the specific aspects of improving the tax administration system in terms of applying various measures to combat gray schemes and tax evasion. Methods: The work uses systemic and institutional approaches, methods of induction and deduction, generalization, qualitative and quantitative critical analysis. Findings: The study made it possible to substantiate the need to ensure the transparency of the tax policy of the modern state to achieve public confidence, the availability of government decisions to ensure tax revenues to the budget. Achieving the social responsibility of business is based on its transparency, including in the aspect of fulfilling tax obligations through the coverage and availability of information on paid taxes. At the functional level, from the point of view of the administrator, the transparency of taxation is based on the availability of the transmitted information not only to one tax authority, but also to all others. An analysis of domestic and international experience in the field of countering the laundering of proceeds from tax crimes and the fight against false enterprises revealed the possibility of identifying illegal transactions and their suppression. Conclusions: To clarify the general tax behavior of an economic entity, information is needed for retrospective identification and prevention of possible tax evasion in the future. Based on the results of the analysis, the reasons for the economy's retreat into the shadows are revealed, measures are proposed to combat financial crimes in the field of taxation and ensure an increase in the budget revenue base.