THEORETICAL ASPECTS IN THE FIELD OF COMBATING TAX EVASION

Abstract

Introduction Tax evasion is a serious problem for the economy of any country, as it leads to significant losses to the state budget and reduces the effectiveness of economic policy. All this undermines public confidence in the tax system and the fairness of financial relations. Tax evasion is a serious economic crime that has a significant impact on the economy and contributes to the growth of the shadow economy. Modern economic processes, globalization and the rapid development of information technology complicate the task of combating this phenomenon, as new methods of evasion, both legal and illegal, are rapidly adapting to changes in legislation. In this context, the need to effectively combat tax evasion is becoming increasingly important, as only by reducing the scale of evasion can stable financing of public needs and social inequality be ensured. The purpose of this research paper is to identify the existing trends in tax evasion and tax offenses in the theoretical context and strategies and forms of combating tax evasion. The methods of comparison, analysis and synthesis, and deduction were used in the study. Results. The main findings of the study show that tax evasion has a significant impact on the economic development of countries and the fairness of society. It was found that effective fight against this phenomenon requires a comprehensive approach, including both domestic measures and international cooperation. The key aspects of a successful fight against evasion include strengthening of legal measures, introduction of common rules, automatic exchange of tax information and use of modern technologies for data analysis, international cooperation, in particular within the OECD and the EU, which is important for preventing transnational tax evasion. Conclusions. In general, an effective fight against tax evasion requires a combination of national initiatives, international cooperation and continuous improvement of legislation and control mechanisms.