TAX CONTROL AS AN INSTRUMENT FOR PREVENTING TAX EVASION

Authors

  • V. V. Rudenko Vinnytsia Educational and Research Institute of Economics of WUNU, Ministry of Education and Science of Ukraine, Department of Finance, Banking and Insurance, Honty str., 37, Vinnytsia, 21017, Ukraine https://orcid.org/0000-0002-4911-7600

DOI:

https://doi.org/10.15330/apred.2.21.89-101

Keywords:

tax control, tax evasion, tax policy, tax legislation, regulatory authorities, tax discipline

Abstract

Large-scale losses of the state budget due to the shadow economy, dishonesty of individual taxpayers and the complexity of control over new forms of economic activity determine the need to study tax control as a tool for combating tax evasion, which ensures tax fairness, transparency of the business environment and financial security of the state.

The article is devoted to a comprehensive study of tax control as a key tool for ensuring tax discipline and preventing violations of tax legislation.

The specificity of the scientific tasks that are the subject of the study required the use of a complex of special methods, in particular formal and legal, analysis and synthesis, induction and deduction and graphical.

In the process of the study, it was established that modern scientific thought offers a variety of approaches to determining the essence of tax control, but none of them fully covers its specifics as a tool for combating tax evasion. As a result, the definition of tax control itself was formulated, which emphasizes its complex and dynamic nature, the combination of preventive and reactive mechanisms, as well as the focus on detecting and preventing tax abuse in various forms. Additionally, the study identified and systematized the characteristic features of tax control in the context of combating tax abuse, which allows clarifying its content within the framework of the modern paradigm of tax administration.

The practical significance of the study results lies in the fact that the proposed definition of tax control and the identification of its characteristic features can be used in updating state tax policy and in the process of reforming the tax administration system. Substantiation of the effectiveness of individual methods of tax control opens up opportunities for improving mechanisms for detecting and preventing tax offenses.

Author Biography

V. V. Rudenko , Vinnytsia Educational and Research Institute of Economics of WUNU, Ministry of Education and Science of Ukraine, Department of Finance, Banking and Insurance, Honty str., 37, Vinnytsia, 21017, Ukraine

D. Sc. (Econ.), Associate Professor, Professor   

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Published

2025-06-16

How to Cite

Rudenko , V. V. (2025). TAX CONTROL AS AN INSTRUMENT FOR PREVENTING TAX EVASION. The Actual Problems of Regional Economy Development, 2(21), 89–101. https://doi.org/10.15330/apred.2.21.89-101