№ 11/2019

Fìnansi Ukr. 2019 (11): 58–75https://doi.org/10.33763/finukr2019.11.058

MONITORING SUSTAINABLE DEVELOPMENT GOALS

OLEYNIKOVA Liudmyla ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0001-8204-4434

Overcoming tax information asymmetry

Effective control of taxpayers’ tax liabilities requires actions aimed at overcoming tax information asymmetries. The article deals with the methodological, organizational and institutional features of creating an information environment for tax purposes. The analysis of problems, differences and risks of tax information formation at national and supranational levels is conducted. The author analyzes international normative legal acts in the field of erosion of the tax base and deduction of profit from taxation. The main tools for preventing aggressive tax planning and tax evasion are the tools of the BEPS Plan. The importance of introducing the Implementation of the BEPS Action Plan in Ukraine for ensuring the effective exchange of tax information at the international level is noted. The need to improve the national information space for tax purposes as an information base for the exchange of information at the international level is established. A link has been established between the provision of information in the field of taxation and the information component to analyze reporting and progress towards achieving the Sustainable Development Goals (SDGs). It is determined that tax indicators that are used to achieve the SDGs need to be adapted at the national level. There is a need for global reporting on the SDGs attainment, taking into account trends and steps taking place in the international environment, through the tools of the BEPS Plan. The author proposes a model of information environment formation for tax purposes for Ukraine, which takes into account the need to create a national information base, given the further possibility of using such information for the purposes of international tax information exchange. The basic steps aimed at creating conditions for the implementation of quality tax control at the national and supranational levels are identified, taking into account the challenges of digitalization of economic processes.

Keywords:taxes, asymmetry of tax information, information environment for tax purposes, erosion of the tax base, tax evasion, tax control

JEL: H21, H26, Q01

OLEYNIKOVA L. . Overcoming tax information asymmetry / L. . OLEYNIKOVA // Фінанси України. - 2019. - № 11. - C. 58-75.

Article original in Ukrainian (pp. 58 - 75)

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