Tax evasion is a serious problem for any country as it undermines the foundations of the fiscal system and hinders the effective financing of public programs and services. Taxes are an integral part of the functioning of the state and the provision of public goods for citizens. They are the primary source of revenue for the budget, which is used to fund education, healthcare, infrastructure, defense, and other important sectors. However, despite their importance, tax evasion remains a widespread issue in many countries around the world. Tax evasion can be defined as the deliberate concealment or reduction of tax liabilities, which is illegal and punishable by law. The aim of this study is to analyze the volume of lost tax revenues in the budget through various methods of tax evasion in Ukraine, summarize the main causes and mechanisms of tax evasion, highlight the socio-economic consequences for the national economy, and outline measures to combat tax evasion. Conclusions are drawn regarding the improvement of tax administration procedures and mandatory payments to ensure their transparency; enhancing the institutional capacity of tax authorities to ensure effective tax control; improving the quality of taxpayer services; creating favorable conditions for business activities; and strengthening requirements for compliance with tax legislation.
Rushchyshyn et al. (Mon,) studied this question.
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