CONTROL ACTIVITIES OF THE STATE TAX SERVICE OF UKRAINE IN THE SYSTEM OF BUDGETARY AND TAX ADMINISTRATION: CURRENT TRENDS AND EFFECTIVENESS
Abstract
The article examines current trends in the control activities of the State Tax Service of Ukraine within the system of budgetary and tax administration over the period 2021–2024. The study focuses on the dynamics of the total number of tax audits, their structural composition, the amounts of additional tax assessments, and the effectiveness of control measures calculated per audit. The analysis shows that the overall number of audits in 2024 remained below the 2021 level, although control activity gradually recovered after the sharp decline observed in 2022. At the same time, the structure of audits changed significantly: factual audits became dominant in quantitative terms, while scheduled audits retained the highest fiscal return. Unscheduled audits demonstrated the fastest growth in effectiveness, indicating improved targeting of control actions and a stronger analytical basis for selecting taxpayers for inspection. The paper also reveals substantial changes in the structure of detected violations by type of tax and mandatory payment. Whereas corporate income tax prevailed in 2021, in 2024 the largest share of additional assessments was generated by other payments, while the significance of value added tax and penalties for violations in foreign economic activity also increased. This confirms that the control function of the STS is becoming more differentiated and adaptive to new economic conditions. The findings support the conclusion that control activities constitute an important component of budgetary and tax administration and directly affect the fiscal capacity of the state. However, the article emphasizes that additional assessments should not be automatically equated with actual budget revenues, since their real fiscal effect depends on agreement procedures, administrative and judicial appeals, and actual collection. To improve the effectiveness of tax control, the paper substantiates the need to strengthen the risk-oriented approach, optimize the structure of audits with due regard to their fiscal efficiency, expand information and analytical support for unscheduled control, and intensify the digitalization of tax administration along with monitoring the actual receipt of assessed amounts into the budget.
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