Детінізація національної економіки на основі управління податковими розривами

Abstract

У дисертації здійснено класифікацію підходів до трактування сутності тінізації економіки, оцінено ефективність державної політики детінізації економіки, її вплив на індикатори соціального розвитку та її залежність від фінансово-економічних детермінант, запропоновано механізм оцінювання інтегрального ризику тінізації господарської операції. Уточнено типологізацію податкових розривів, закономірності розвитку теоретичного підґрунтя, сутність, функції та принципи управління ними, оцінено їх обсяги за податком на додану вартість, податком на прибуток підприємств, експортно-імпортними платежами, податком на доходи фізичних осіб і єдиним соціальним внеском, визначено та спрогнозовано динаміку інтегрального податкового розриву, визначено основні детермінанти його формування.

The dissertation is devoted to the development of the theoretical and methodological basis of management of tax gaps in the framework of the unshadowing of the national economy. The classification of approach to defining shadow economy was deepen and proposed as follows: depending on the scale of the illegality of actions: legal and subsidiary; depending on the reasons for the state's uncontrollability: accounting and methodological; depending on the source of the origin of the illegal actions: deviant, sociological and institutional; by time: evolutionary, adaptational, cyclical, situational; the nature of the consequences for the national economy: positive, negative; dualistic; the nature of counter-measures: neoliberal and conducting. The shadow economy were defined as a system of multi-level multiracial legal and illegal relationships between economic entities and authorities at all levels based on a complex combination of elements of institutional, dualistic and conducting approaches. The methodology of the evaluation of the effectiveness of the state policy of the unshadowing of the national economy was developed in the thesis. The offered methodology is based on assessment of three components: compliance of regulatory intervention outcomes with objectives (regulatory efficiency), effectiveness of cost on implementing measures to unshadowing the national economy (financial efficiency), consistency of interests of the state and economic entities (substantive efficiency), efficiency measures that indirectly contribute to the unshadowing of the national economy (procedural efficiency). The hypotheses about the effect of shadowing of the national economy on the level of shadow employment, reflected in the dynamics of individual income tax and the single social contribution, lower levels of shadowing in countries with higher minimum wage and in countries with higher levels of satisfaction population, wellbeing and development opportunities was formulated and proved in the thesis. In the context of the investigation of the impact of shadowing the national economy on the determinants of the country's ecological development, in the thesis investigates the cause-effect interdependencies in the chain "shadowing the national economy – the amount of environmental tax revenue – the amount of expenditure on financing environmental measures – the level of carbon intensity of GDP". In the thesis, the typology of tax gaps is deepened by identifying systematic, random, conjunctural, structural, cyclical, regulatory, endogenous, gross, precession, and inflationary gaps. The bibliometric analysis was conducted to reveal the clusters by geographical location of international research networks and patterns by frequency of use of key phrases in scientific works were presented. The management of tax gaps in the context of the unshadowing of the national economy is proposed to be interpreted not only as a deliberate activity in the field of tax control, but as a coherent, risk-oriented and synchronized system of reconciliation of goals, measures and interests in the chain "preventive and responsive activity of legislative and executive authorities – conscious and proactive actions of economic entities – social-institutional transformations and changes of value orientations of the population" to reduce the gap between potential and actual tax revenues, as well as prevention of shadow economy through the tax mechanisms. The methodological bases of estimation of volumes of tax gaps on the personal income tax, export-import payments, corporate income tax, value added tax are proposed and deepened in the work. The expediency of diversification of control measures in the management of tax breaks depending on the level of risk of shadowing an economic operation, which is determined on the basis of the risk of inclination of the involved state controlling bodies to promote shadow financial and economic relations, the risk of shadowing the national economy of counter-contracting economies, risk of shadowing of the respective type of economic activity is substantiated. A methodology for forecasting the size of tax gaps has been developed on the assumption that their impact on the level of economic development of the country is cumulative and increasing over time, as well as objectively there is a marginal and permanent level of tax gaps, which is impossible to minimize.