Прогалини у законодавстві: скільки Україна втрачає через «законні діри» та як це виправити
Альтернативна назва
Gaps in legislation: how much Ukraine loses through “legal holes” and how to fix it
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Дата
2024
Науковий керівник
Укладач
Редактор
Назва журналу
ISSN
E-ISSN
Назва тому
Видавець
Одеський національний університет імені І. І. Мечникова
Анотація
У статті досліджується проблема прогалин у податковому та фінансовому законодавстві України, які є першопричинами корупції та нецільового використання коштів державного бюджету. У ній розглянуто низку прикладів податкових махінацій та корупційних схем, через які Україна втрачає фінансові ресурси, інвестиційні перспективи та можливості розвитку. Також в фокус аналізу потрапили прецеденти міжнародного врегулювання законодавства у сфері фінансів та як дані практики адаптувати до реалій сучасної України.
This article explores the issue of gaps in Ukraine’s tax and financial legislation, which are the primary causes of corruption and misuse of state budget funds. We examine a series of tax evasion schemes and corrupt practices through which Ukraine loses financial resources, investment prospects, and development opportunities. We also focus on precedents of international regulation of financial legislation and understand how these practices can be adapted to the realities of modern Ukraine. Main topic of the work was analysis of the gaps in tax and financial legislation as the primary causes of corruption and misuse of state budget funds, and methods of regulating this issue in international practice. For this, authors examined a series of tax evasion schemes and corrupt practices through which Ukraine loses financial resources, investment prospects, and development opportunities. An important part of the work was to consider precedents of international regulation of financial legislation and gain an understanding of how these practices can be adapted to the realities of modern Ukraine. The main problem was that legislation is the foundation of social order, but sometimes its structure resembles a “woven sieve” with gaps. Ukraine, like many other countries, faces the problem of “legal holes” that open the way to a multitude of negative consequences. These gaps can lead to losses in many aspects: from economic to social. In this investigation, we will make efforts to identify the extent of this problem and consider ways, using examples from other countries, to adjust legislation to prevent abuses and the losses they lead to. In Ukraine, a state of war has been introduced, but at the same time, corruption scandals related to state procurement, local corruption, declaration, business conduct, and even the operation of strategically important state enterprises are increasingly occurring. It is reasonable to blame the authorities for this, but even their actions are only possible thanks to gaps in the legislation. Our tax and financial control systems change every month, but the question is in the effectiveness of these changes, which is often minimal - and in some cases creates new legal collisions. The problem also lies in how significant these losses are for the Ukrainian budget and people, and whether it is possible with our power, courts, and legislation to adapt and implement changes, as was done in Singapore, and create a “machine for collecting taxes from all (from rich to poor)”, as in the USA. In the end, the reform of tax and financial legislation can be an important step towards the stable economic development of Ukraine and strengthening the trust of citizens in state institutions. The task is complex, but it is worth the effort. This process requires time, resources, and effort from all sides, but the results can have a significant positive impact on the future of Ukraine.
This article explores the issue of gaps in Ukraine’s tax and financial legislation, which are the primary causes of corruption and misuse of state budget funds. We examine a series of tax evasion schemes and corrupt practices through which Ukraine loses financial resources, investment prospects, and development opportunities. We also focus on precedents of international regulation of financial legislation and understand how these practices can be adapted to the realities of modern Ukraine. Main topic of the work was analysis of the gaps in tax and financial legislation as the primary causes of corruption and misuse of state budget funds, and methods of regulating this issue in international practice. For this, authors examined a series of tax evasion schemes and corrupt practices through which Ukraine loses financial resources, investment prospects, and development opportunities. An important part of the work was to consider precedents of international regulation of financial legislation and gain an understanding of how these practices can be adapted to the realities of modern Ukraine. The main problem was that legislation is the foundation of social order, but sometimes its structure resembles a “woven sieve” with gaps. Ukraine, like many other countries, faces the problem of “legal holes” that open the way to a multitude of negative consequences. These gaps can lead to losses in many aspects: from economic to social. In this investigation, we will make efforts to identify the extent of this problem and consider ways, using examples from other countries, to adjust legislation to prevent abuses and the losses they lead to. In Ukraine, a state of war has been introduced, but at the same time, corruption scandals related to state procurement, local corruption, declaration, business conduct, and even the operation of strategically important state enterprises are increasingly occurring. It is reasonable to blame the authorities for this, but even their actions are only possible thanks to gaps in the legislation. Our tax and financial control systems change every month, but the question is in the effectiveness of these changes, which is often minimal - and in some cases creates new legal collisions. The problem also lies in how significant these losses are for the Ukrainian budget and people, and whether it is possible with our power, courts, and legislation to adapt and implement changes, as was done in Singapore, and create a “machine for collecting taxes from all (from rich to poor)”, as in the USA. In the end, the reform of tax and financial legislation can be an important step towards the stable economic development of Ukraine and strengthening the trust of citizens in state institutions. The task is complex, but it is worth the effort. This process requires time, resources, and effort from all sides, but the results can have a significant positive impact on the future of Ukraine.
Опис
Ключові слова
прогалини в законодавстві, податкове законодавство, фінансове законодавство, корупція, податкові махінації, інвестиції, інвестиційні перспективи, міжнародне врегулювання, Україна, gaps in legislation, tax legislation, financial legislation, corruption, tax evasion, investments, investment prospects, international regulation, Ukraine
Бібліографічний опис
Пашали Е. Прогалини у законодавстві: скільки Україна втрачає через «законні діри» та як це виправити / Е. Пашали, Д. Гудей // Соціально-політичні студії : наук. альм. : пр. молодих науковців. [Науки : політологія, соціологія, історія, економіка] / ОНУ ім. І. І. Мечникова, ф-т міжнар. відносин, політології та соціології. – Одеса : Одес. нац. ун-т ім. І. І. Мечникова, 2024. – Вип. 8. – С. 120–126.
DOI
ORCID:
УДК
336.225.68:336.13]:342.841(477)