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| Article title | Tax Investigation: New Challenges for Ukraine and Foreign Experience | ||
| Authors |
Doctor of Law, Professor, Full Member (Academician) of the National Academy of Legal Sciences of Ukraine, Honored Figure of Science and Technology of Ukraine, Head of the Financial Law Department Yaroslav Mudryi National Law University, Fist wise president of National Academy of Legal Sciences of Ukraine (Kharkiv, Ukraine) ORCID ID: https://orcid.org/0000-0002-8020-5748 npkucheryavenko@ukr.net
Candidate of Legal Sciences, docent, Director of the Department of Tax Investigations of the State Tax Service of Ukraine (Kyiv, Ukraine) post@tax.gov.ua
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| Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) | ||
| Issue | 2/2021 | ||
| Сторінки | [150-162] | ||
| Annotation | Today, the issues related to counteraction and struggle with complexly structured models (schemes) of tax evasion are acquiring special relevance. The purpose of the article. This article has complex purpose. The purpose of this article is to: 1) determine priority tasks and, on their basis, form conceptual blocks of powers of such a structural unit; 2) to analyze international approaches and foreign experience in the provision of analytical activities in the field of tax investigations; 3) to determine the positive (suitable for reception) and debatable (not relevant for Ukraine) aspects of the powers of foreign bodies (their divisions) carrying out analytical activities in the context of tax investigations. The analytical activity is divided into two parts: 1) international approaches – are formulated by supranational institutions (international organizations) and thus initiate specific propositions, which may be relevant for the nation; 2) foreign approaches – the experience of individual states in the implementation of activities to identify patterns of aggressive tax planning, tax evasion, etc. depending on the subject specifics of the activity of analytical bodies (structural divisions), they are divided into: a) bodies of general tax competence; b) bodies of special tax competence. So, it is quite advisable for Ukraine to borrow advanced approaches to the production of analytical activities in the field of tax investigations, which are already being effectively used by such states as the USA, Australia and Canada.
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| Keywords | tax investigations; analytical activities; Tax Investigation Department; tax evasion; offshore | ||
| References |
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