National Tax Security and Perspectives of Using the Experience of the United States Internal Revenue Service (IRS) to Combat the Shadow Economy in Ukraine

This comprehensive research paper, authored by Professor Dr. Anton Chubenko, provides a high-level strategic analysis of the United States Internal Revenue Service (IRS) operational models and their applicability to Ukraine's national security framework. As a leading expert in financial law and a Full Professor, Dr. Chubenko developed this study as a direct intellectual outcome of his professional strategic exchange in the United States (March 2016). The paper investigates the structural components of American tax oversight, focusing on the sophisticated methodologies used by the IRS to identify illicit financial flows and neutralize shadow economy mechanisms. Professor Chubenko argues for the systematic integration of risk-based auditing and digital financial transparency—benchmarked against U.S. standards—to fortify Ukraine’s domestic financial integrity. Beyond theoretical analysis, this work serves as a practical blueprint for institutional reform, demonstrating how U.S. financial governance expertise was academically processed and operationally adapted for the Ukrainian state. It stands as a testament to Professor Chubenko’s role as a bridge between Western institutional standards and Ukrainian legal practice, showcasing a measurable return on international professional cooperation in the field of global financial security and anti-corruption.