Тax evasion problems:prospectsforovercoming

Abstract

The stable functioning of the state is impossible without an effective tax system that ensures budget revenues and the financing of key areas of public life — education, healthcare, defense, infrastructure, and others. However, in practice, tax revenues are often diminished due to the negative phenomenon of tax evasion. This article aims to provide a comprehensive analysis of the problem of tax evasion, including its causes, forms of manifestation, negative consequences for the national economy, and to identify prospects for overcoming this phenomenon. Tax evasion remains one of the key issues hindering the sustainable development of Ukraine's economy and the adequate financing of public needs. An analysis of the causes of this phenomenon shows that they are both objective and subjective. High tax burdens, the complexity and inconsistency of tax legislation, distrust in the effective use of budget funds, a low level of tax culture, and a significant share of the shadow economy create favorable conditions for widespread tax evasion. At the same time, subjective factors such as the desire to maximize profit, the prevalence of impunity, and insufficient moral and ethical oversight further reinforce this phenomenon.