Legal implementation of expert investigation of the enterprise income tax basis

Анотація

tax in the Ukrainian reality andwhether it is fair, including giventhe distribution of the tax burden, thelevel of revenues to the state budgetand the many problems associatedwith its administration, as well asconsider the prospects of this tax in aneconomic downturn and unprofitableenterprises in Ukraine, conductinga forensic examination to study thecorporate income tax base, whichaims to avoid putting money in theshadows and further manipulation toavoid paying taxes by enterprises.The current model of incometaxation in Ukraine correspondsto the models of most EuropeanUnion countries, the administrationmechanism remains imperfect, the taxburden is shifted to a small numberof taxpayers, which can be concluded.The burden on a law-abiding taxpayeris unfair and creates additionalbarriers to doing business.Despite the current tendency toreduce the fiscal role of corporateincome tax in Ukraine, it still remainsbudget-generating, second only to theincome tax and personal income taxrevenues.It was found that the nominalincrease in tax revenues is due tothe de-shadowing of relations, thedisclosure of fraudulent schemes byinvolving experts who investigate thetax base of enterprises and contributeto the investigation of illegal actsresulting from actions – founders andother representatives of the enterprise.engages in money laundering or otherillegal acts that cause damage to thestate through illegal actions andmanipulation of cash and funds inbank accounts.It is established that no significantstructural changes in the revenues ofthis tax are observed, although thereis a tendency to increase the shareof private enterprises and enterprisesof state and communal ownership.At the same time, almost a quarterof this tax revenue was provided byonly the seven largest taxpayers,including state-owned enterprises,which indicates the urgent need toanalyze the entire business sector andpay special attention to conscientiousperformance of tax duties byentrepreneurs.

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