Договірна політика та податкові ризики в умовах невизначеності
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Дата
2022
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Анотація
У статті виявлено тенденції змін у договірних відносинах в умовах введення воєнного стану внаслідок повномасштабного вторгнення російської федерації в України. Невдалі контракти з недобросовісними партнерами загрожують бізнесу як мінімум через понесені витрати іризики з повернення боргів і збитків. Крім того, сумнівні операції є об’єктом розгляду подат-ковими та правоохоронними органами. Здійснено огляд судової практики у частині визна-ння реальності господарських операцій та доказів, які для цього використовуються учасниками податкових спорів. Встановлено, що основними джерелами є первинні документи,в першу чергу, договори купівлі-продажу. Узагальнено основні шляхи мінімізації ризиків договірних відносин суб’єктів господарювання. Чітке уявлення про податкові ризики договірнихзобов’язань, визначення їх причин та наслідків й розробка заходів щодо їх зниження дозволитьзменшити фінансові збитки, час та інші ресурси на доведення дійсності та реальності укладених угод у суді.
Business entities today operate in an environment of complete uncertainty and constant challenges related to operational system issues, changing legislation, and employee security due to Russia's mili-tary aggression against Ukraine. Businesses should plan for scenarios in the face of this uncertainty to comply with sanctions, remain resilient, support their employees and keep them informed of risk developments and changing priorities. Unsuccessful contracts with unscrupulous partners threaten businesses at least because of the costs incurred and the risks of recovering debts and losses. In addition, dubious transactions are subject to investigation by tax and law enforcement authorities. Therefore, the study of tax risks when entering into contracts and ways to minimize them in conditions of uncertainty is a very relevant and timely issue. The purpose of writing this article is to study tax risks of contractual obligations under martial law and to find ways to minimize them. In accordance with the set objective, general scientific and specific methods are used in the work. The article reveals the tendencies of changes in the contractual relations in the conditions of martial law due to the full-scale invasion of Ukraine by the Russian Federation. Unsuccessful contracts with unscrupulous partners threaten businesses at least because of the costs incurred and the risks of debt recovery and losses. In addition, dubious transactions are subject to scrutiny by tax and law enforcement authorities. A review of court practice in terms of recognition of the reality of business transactions and the evi-dence used by participants in tax disputes was carried out. It has been established that the primary sources are primary documents, especially sales contracts. One of the most common violations, due to which the tax credit is "withdrawn" from the company, is the dubiousness of the transaction with an unreliable counterparty. The main ways to minimize the risks of contractual relationships of business entities are summarized. A clear understanding of the tax risks of contractual obligations, identifying their causes and consequences, as well as development of measures to reduce them will reduce the financial losses, time and other resources to prove the validity and reality of the agreements in court.
Business entities today operate in an environment of complete uncertainty and constant challenges related to operational system issues, changing legislation, and employee security due to Russia's mili-tary aggression against Ukraine. Businesses should plan for scenarios in the face of this uncertainty to comply with sanctions, remain resilient, support their employees and keep them informed of risk developments and changing priorities. Unsuccessful contracts with unscrupulous partners threaten businesses at least because of the costs incurred and the risks of recovering debts and losses. In addition, dubious transactions are subject to investigation by tax and law enforcement authorities. Therefore, the study of tax risks when entering into contracts and ways to minimize them in conditions of uncertainty is a very relevant and timely issue. The purpose of writing this article is to study tax risks of contractual obligations under martial law and to find ways to minimize them. In accordance with the set objective, general scientific and specific methods are used in the work. The article reveals the tendencies of changes in the contractual relations in the conditions of martial law due to the full-scale invasion of Ukraine by the Russian Federation. Unsuccessful contracts with unscrupulous partners threaten businesses at least because of the costs incurred and the risks of debt recovery and losses. In addition, dubious transactions are subject to scrutiny by tax and law enforcement authorities. A review of court practice in terms of recognition of the reality of business transactions and the evi-dence used by participants in tax disputes was carried out. It has been established that the primary sources are primary documents, especially sales contracts. One of the most common violations, due to which the tax credit is "withdrawn" from the company, is the dubiousness of the transaction with an unreliable counterparty. The main ways to minimize the risks of contractual relationships of business entities are summarized. A clear understanding of the tax risks of contractual obligations, identifying their causes and consequences, as well as development of measures to reduce them will reduce the financial losses, time and other resources to prove the validity and reality of the agreements in court.
Опис
Ключові слова
договірна політика, воєнний стан, ризики, податкові ризики, нереальність, фіктивність, податкові спори, contractual policy, martial law, risks, tax risks, unreality, fictitiousness, tax disputes
Бібліографічний опис
Лега, О. Договірна політика та податкові ризики в умовах невизначеності [Текст] / О. Лега, Л. Яловега, Т. Прийдак // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [гол. ред. О. Ю. Кудріна, редкол.: В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2022. – № 3 (03). – С. 41–46. – DOI: https://doi.org/10.32782/dees.3-8