PROBLEM ASPECTS OF IDENTIFICATION THE FACTORS OF SHADOWING OF ENVIRONMENTAL TAXATION IN UKRAINE by Iana Kobushko, Iuliia Myroshnychenko, Iryna Tenytska

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Tax evasion: initiation of pre-trial investigation, primary actions, main directions of the pre-trial investigation body’s work by O. V. Hryhorashchenko

“…It has been established that the main ways of tax evasion are: illegal activities – “shadow economy”; concealment of taxable objects; tax accounting in violation of current legislation; creation of fictitious companies; difficulties in interpreting tax legislation, which leads to unintentional mistakes on the part of taxpayers. …”
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Legal measures to ensure fair distribution of income for sustainable development of Ukraine by S. S. Pyroha

“…Unfortunately, the current Tax Code of Ukraine does not at all provide for a fair redistribution of income and does not stimulate investment in the production sectors, but encourages the creation of various corruption schemes for evasion and avoidance of taxation, which includes a large-scale shadow economy, illegal export of capital, contraband imports and exports. …”
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