System of risk indicators of aggressive tax planning

Serhiy Serhiyovych Brekhov, Kateryna Petrivna Proskura, Olena Yevheniyivna Sushkova


Abstract


In this article the approach as for the determination of risk of usage of aggressive tax planning schemes and the level of probability of such activities realization by taxpayers is described. It is defined with the consideration of the specifics of administration of taxes in Ukraine. On the basis of generalization of international and domestic practice of aggressive tax planning schemes the authors have formed the system of risk indicators that shows the presence of tax minimization schemes of taxpayers. The authors have also formed the methodology for calculation of indicators of taxpayers. This methodology uses the aggressive tax planning schemes and evaluation criteria of their values. 


Keywords


taxes; tax administration; aggressive tax planning; tax evasion; indicators; tax information report; financial statement (report); tax control; tax offenses

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References


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DOI: http://dx.doi.org/10.35774/econa2017.01.107

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Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 


Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


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