TAX CONTROL IN FOREIGN COUNTRIES AND POSSIBILITIES OF ITS ADAPTATION IN UKRAINE

Abstract

Introduction. The article is devoted to the study of tax control as a key element of the financial system of different countries aimed at ensuring financial stability and fairness in taxation. An analysis of the peculiarities of tax control in other countries will allow identifying positive practices that could be implemented to improve tax control in Ukraine. This is an urgent problem, as it is necessary to constantly adapt to new ways of tax evasion, and the introduction of new tools can increase the efficiency of tax audits. Purpose. The purpose of the article is to analyze and compare foreign experience in the field of tax control in order to identify opportunities for adapting positive practices in the Ukrainian tax system. Results. This paper discusses the latest research and publications on tax control, which provide insight into the importance of this problem and ways to solve it. The article analyzes various approaches to tax control used in Europe (Germany, France, Sweden, Norway, Finland, Belgium), Asia (Japan) and North America (USA, Canada). Attention is focused on the methods of selecting objects for control audits, as well as on ways to ensure effective interaction between tax authorities and taxpayers. The use of various technologies in the field of tax administration, in particular, their role in increasing the efficiency and transparency of the tax control system, is considered in detail. Proposals for the introduction of new methods and technologies in the field of tax administration, as well as recommendations for optimizing tax control processes are considered. Conclusion. In particular, the experience of Germany confirms the effectiveness of creating a tax investigation unit aimed at detecting tax violations and crimes. The method of "distinctive parameter" used in the United States may also be useful for the Ukrainian system, as it is aimed at preventing criminal businesses from using illegal cash flows by forcing them to cooperate with taxpayers. From the Canadian experience, the possibility of providing consultations via the Internet or telephone can be taken into account, which will simplify access to the necessary information for taxpayers.