DEVELOPMENT OF TAX CONTROL MECHANISMS IN THE FOREIGN
ECONOMIC ACTIVITY OF UKRAINIAN ENTERPRISES

Volodymyr YEVDOSHCHAK

Chernivtsi Institute of Trade and Economic of SUTE, Chernivtsi

https://orcid.org/0000-0001-6547-8927

Iryna MUSTETSA

Chernivtsi Institute of Trade and Economics of SUTE, Chernivtsi

https://orcid.org/0000-0002-1033-2282

DOI: http://doi.org/10.34025/2310-8185-2025-4.100.06

Keywords: risk-oriented control; tax compliance; customs revenues; foreign exchange supervision; analytical system; interagency coordination.

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Summary

The relevance of the study is determined by the need to modernize Ukraine’s tax control system in accordance with the principles of risk management, compliance, and the standards of good tax governance. The purpose of the study is to substantiate the principles for developing tax control in the field of foreign economic activity, taking into account risk-oriented, digital, and integrated management tools.

Methodology: comparative, structural, and statistical analyses were applied to assess the dynamics of foreign economic activity and customs revenues; a systems approach was used to determine the interrelations between types of control; institutional-analytical and logical methods were applied to generalize legal coordination mechanisms and develop a model for the evolution of tax control. The results of the study showed that Ukraine’s tax control system is in transition from traditional post-factum inspections to an analytical risk management model. The role of indirect taxes in budget revenues is increasing, enhancing the importance of digital administration of customs payments. The experimental project for building a tax risk management system forms the foundation for a tax compliance model. The need for coordination between planned and unplanned inspections is substantiated to reduce duplication of control functions. Based on this, the author’s model of tax control development is proposed, reflecting the evolution from an informational to an integrated European level grounded in risk-oriented and compliance principles, aimed at improving transparency and the efficiency of fiscal supervision in the field of foreign economic activity.

The practical significance of the results lies in the application of the proposed provisions to enhance the strategies of the State Tax Service and the State Customs Service in developing a unified information-analytical system of tax control in foreign economic activity. Future research should focus on creating efficiency indicators for risk-oriented control and evaluating the effectiveness of the integrated compliance model in managing foreign trade.

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Biographies of authors:

Volodymyr YEVDOSHCHAK,

Chernivtsi Institute of Trade and Economic of SUTE

Candidate of Economic Sciences, Associate Professor,

Associate Professor Department of Finance, Accounting and Taxation

Iryna MUSTETSA,

Chernivtsi Institute of Trade and Economics of SUTE

Candidate of Economic Sciences, Associate Professor

Associate Professor Department of Finance, Accounting and Taxation

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