TAX OPTIMIZATION RISKS IN MODERN TERMS

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 TAX OPTIMIZATION RISKS IN MODERN TERMS

Journal Title: Проблеми і перспективи розвитку підприємництва - Year 2015, Vol 1, Issue 2

Abstract

The article analyzes the state of problems related to the Ukraine’s tax system reformation. By June 2015, according to research data of the World Bank and international analytical corporation PWC, founded by Price Waterhouse and Coopers & Lybrand, Ukraine occupies a 108-th place among 189 countries in tax payment simplicity rating. A general taxes rate is 52,9 % compared with average world level 40,9 %. The average time which a payer must spend to satisfy the taxes is 350 hours per year, while an average index in other countries is about 264 hours per year. Complication and ambiguousness of modern tax legislation motivates the taxpayers to optimize tax payments as much as possible, which results in the list of tax risks of external and internal character. Actions related to application of some taxation variant in the real economy environment got the names «tax optimization» or «tax minimization» which means a decision made with a certain measure of risk of possible consequences such as losses of financial and immaterial character. The analysis of taxation risks classification is made from the side of the state and taxpayer. It is concluded that risks of optimization and taxation avoiding are the high degree risks, as being determined as realized attempt to avoid or decrease tax burden, causing the considerable state budget losses. A conclusion is made that applications of modern tax optimization schemes have heavy consequences now both for the state and “optimizers” enterprises. Therefore in the present time of Ukraine tax system reformation the state must maximally consider possibilities of diminishing of the tax burden, and taxpayers must carefully investigate and adapt to implementation world experience of tax optimization business-methods application instead of usage of tax payments optimization doubtful schemes. 

Authors and Affiliations

Olga Abramova

Keywords

 PRIVATE LABEL ЯК МАРКЕТИНГОВИЙ ІНСТРУМЕНТ ЗБІЛЬШЕННЯ ОБСЯГІВ ТОВАРООБІГУ ТОРГОВЕЛЬНИХ ПІДПРИЄМСТВ

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EP ID EP132999
DOI -
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