TAX SECURITY IN UKRAINE

Journal Title: Юридичний бюлетень - Year 2018, Vol 7, Issue 1

Abstract

In the article, on the basis of the study of the theory of law and the analysis of the current legislation, the features of modern tax security of Ukraine are determined. The concept of tax security of Ukraine is defined. Definition of the purpose of tax security of Ukraine is given. It is stressed that tax authorities do not have sufficient opportunities to protect tax information, do not have the appropriate software, and most importantly, tax authorities do not know how to deal with such crimes, they do not have the appropriate skills. It has been discovered that the creation of an effective system tax security provides for a clear definition of sources of potential threat, as well as available and necessary resources to neutralize them. The risk is generated by objectively existing uncertainties, conflicts, lack of information at the time of evaluation, decision-making, ambiguity of forecasts, changes both in the environment, and in the system itself, evolutionary-transformational processes, lack of time for scientific substantiation of the values of economic and financial indicators, and supporting decision-making. It is concluded that the current legislation of Ukraine does not pay enough attention to the issues of tax security, as well as a strategically important solution to this issue should be the adoption of the Concept of tax security of Ukraine, which will reveal the main provisions of tax security: goals, tasks, functions, subjects, tax planning, responsibility, tax control. It is determined that tax security of the state is a state of protection of tax freedoms and interests of tax entities, clarity of legal regulation of tax relations, the ability of the tax system to fulfill its functions in a timely manner, respond adequately to the challenges, counteract the risks and threats of external and internal character.

Authors and Affiliations

Ігор Володимирович Скороход

Keywords

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  • EP ID EP597874
  • DOI -
  • Views 64
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How To Cite

Ігор Володимирович Скороход (2018). TAX SECURITY IN UKRAINE. Юридичний бюлетень, 7(1), 126-131. https://europub.co.uk./articles/-A-597874