Implementation of international tax control standards in ukrainian legislation

Abstract

The article is devoted to the study of the process of introducing international tax control standards into the national legal system. Tax control is an important element of state control, which, with effective legal regulation and successful organization, is able to fill the country's budget with the funds it needs to ensure stable social and economic development of the state. The obstacle to achieving this goal is the problem of tax evasion, including the use of loopholes in legislation and international agreements and the imperfections of legal regulation of tax control. Tax evasion has long become a mass phenomenon, which negatively affects the economic state of a country, regardless of its level of development. For the sake of counteracting this problem, developed countries are actively involved in the development and implementation of effective ways of exercising tax control. In the context of modern reform processes and in view of the development of the Ukrainian economy, the question of cooperation of Ukraine with other countries in the sphere of tax control and implementation of international standards of tax control into domestic legislation becomes urgent. The purpose of the article is a theoretical analysis of the development of regulatory support for the implementation of international tax control standards in Ukraine. The article deals with the impact of global negative phenomena, such as aggressive tax planning, on international taxation relations. The most prominent tendencies of the development of the international tax control norms and their influence on the reform of the legal regulation of the tax control in Ukraine are analyzed. The steps of the state to legally enforce international tax control standards to national legislation were investigated. Despite the generally positive dynamics in implementing the new standards of identification, there is a legal gap as regards the legal regulation of the international exchange of information for tax purposes.