№ 11/2020

Fìnansi Ukr. 2020 (11): 94–113https://doi.org/10.33763/finukr2020.11.094

TAX POLICY

OLEYNIKOVA Liudmyla ¹

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

Introduction of tax control instruments for the purpose of detecting and stopping corruption violations in the tax authorities of Ukraine

The analysis of the existing institutional conditions for opposing corruption, including in the tax service, has been carried out. The author has determined the types of corruption and the forms of their manifestation, which affects the tools for detecting, preventing and terminating corruption crimes. The threats of corruption in the tax authorities of the country as a factor that negatively affects the competitiveness of the tax system and violates the conditions of competition in the conduct of economic activities, destroying the principle of fair taxation are studied. The list and peculiarities of mechanisms used in the application of forms of corruption manifestation are considered. The mechanisms typical for different forms of corruption manifestation, where the main are law enforcement, inspection and analytical mechanisms based on indirect methods of control and verification, are determined. The author proposes a set of measures aimed at countering corruption in the tax authorities at the stage of reforming the tax service and in the process of implementing the tasks facing them. The author has formulated recommendations on the introduction of methods of active verification of persons prone to corrupt practices and detection of latent corruption, which is based on covering up tax evasion schemes (identification of specific cases of corruption). The author considers the issues of effective combating corruption through the formation of an institutional environment. Important factors in this case are the needs of society and economic entities to overcome corruption in taxation, the features of the existing mental, behavioral and organizational conditions. The article pays special attention to the methods of exposing latent corruption and bringing to justice tax officials involved in promoting tax evasion by enterprises. An important role is played by the analysis of the lifestyle of tax officials and the facts when their expenses clearly do not correspond to the official income. The article suggests changes in tax legislation. The introduction of indirect methods of control over the financial condition of officials of the tax service of Ukraine is proposed.

Keywords:corruption, level of corruption, detection, prevention and suppression of corruption, competitiveness of the tax system, tax evasion, indirect methods of tax control

JEL: Н27, Н27, D73

OLEYNIKOVA L. . Introduction of tax control instruments for the purpose of detecting and stopping corruption violations in the tax authorities of Ukraine / L. . OLEYNIKOVA // Фінанси України. - 2020. - № 11. - C. 94-113.

Article original in Ukrainian (pp. 94 - 113)

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