Cross-border aggressive tax planning

[roselin@#9201]

manipulation of residency statuses.
The volumes of tax avoidance through offshore schemes are in the range of UAH 110-170 billion , which results in potential income tax losses of UAH 13-28 billion .

Other types of schemes

counterfeiting and illegal trade (approximate annual volumes – 100 – 113 billion UAH ; approximate special database budget losses – 40 – 45 billion UAH per year);
conversion and/or transit centers, tax holes (approximate annual volumes – up to 140 billion UAH ; approximate budget losses – 20 – 30 billion UAH per year);
twists, i.e. the formation of a scheme tax credit (approximate annual volumes – 90 – 130 billion UAH ; approximate budget losses – 16 – 20 billion UAH per year);
shadow lease of agricultural land (approximate annual volumes – 12 – 18 billion UAH ; approximate budget losses – 5 – 6 billion UAH per year).
Does the country's main strategic financial document provide for the fight against these schemes?
The National Revenue Strategy , developed by the Ministry of Finance of Ukraine in 2023, declares intentions to find ways to increase budget revenues, improve tax revenues by closing existing opportunities for tax evasion, increasing compliance with the law, and combating the shadow economy.

However, all this is only at the declaration level. As for the eradication of the most widespread tax evasion schemes, almost the only thing planned by the National Strategy is the criminalization of smuggling of goods (although it is already criminalized); improvement of the system of administrative liability for violations of customs rules; granting customs authorities the right to carry out ORD and conduct pre-trial investigations in cases of smuggling of goods.