Податковий борг в системі податкового менеджменту
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Дата
2025
Назва журналу
Номер ISSN
Назва тому
Видавець
Видавничий дім «Гельветика»
Анотація
Стаття присвячена теоретичним аспектам взаємозв’язку аналізу податкового боргу з податковим менеджментом. Методологічною основою дослідження стали загальнонаукові та спеціальні методи дослідження. Авторами уточнено складові організаційно-економічного механізму державного податкового менеджменту та доведено, що він є багаторівневою системою управління, яка потребує постійного вдосконалення відповідно до змін у зовнішньому середовищі та пріоритетів державної політики. Також проаналізовано динаміку податкового боргу до зведеного бюджету та його погашення протягом 2023-2025 рр. Доведено, що упродовж 2023-2025 р.р. в Україні спостерігається нестабільна тенденція, що супроводжується коливаннями у показниках погашення податкового боргу та надходжень коштів. Це свідчить про складну ситуацію в системі адміністрування податків, тому авторами узагальнено практичні рекомендацій щодо удосконалення податкового менеджменту.
The article is dedicated to the theoretical aspects of the relationship between tax debt analysis and tax management. In the context of the full-scale war in Ukraine, there is a growing need for a strategic reassessment of tax management approaches to meet the challenges of the current socio-political and economic crisis and to mitigate its future consequences. An effective multi-level system of state tax management should focus on creating a transparent and adaptive tax policy capable of neutralizing risks associated with the shadow economy, tax evasion, and fictitious entrepreneurship. The primary task of tax management under martial law is to harmonize the interests of the state, regions, and taxpayers, as well as to activate fiscal instruments aimed at stabilization, regulation, and stimulation of socio-economic recovery. The purpose of this article is to define the organizational-economic mechanism of state tax management, to investigate the place of tax debt within the tax management system, and to summarize recommendations for its repayment. The methodological basis of the research includes general scientific and special research methods, alongside the analysis of statistical data from the State Tax Service of Ukraine. The authors define the organizational-economic mechanism of state tax management as a complex of interconnected tools, principles, subjects, and functions aimed at achieving the state's tax policy goals. This mechanism includes the state as the subject, the tax system as the object, and key functions such as tax planning and forecasting, tax regulation, and tax control. The authors analyzed the dynamics of tax debt to the consolidated budget and its repayment from 2023 to 2025. The analysis reveals an unstable trend. There was a significant increase in tax debt in 2023 by UAH 39.3 billion, reaching a total of UAH 145 billion. A slight improvement was observed in 2024, with the debt decreasing by UAH 6 billion to UAH 139 billion. However, 2025 saw a sharp rise of UAH 36.7 billion, bringing the total debt to a new high of UAH 175.7 billion. This unstable trend indicates a deterioration in the financial condition of business entities and imperfections in the tax administration mechanism. Regarding debt repayment, the figures also show significant fluctuations. In 2024, the amount of repaid debt almost doubled to UAH 26.4 billion from UAH 13.8 billion in 2023. In 2025, this figure moderately decreased to UAH 20.9 billion. A key observation is that in each analyzed year, cash receipts from collections are significantly lower than the total amount of debt repaid. The authors conclude that the analyzed data shows an unstable dynamic of tax debt in Ukraine, characterized by periods of active repayment and subsequent accumulation of arrears. This points to the ineffectiveness of certain tax management tools. To ensure a stable reduction in tax debt, it is necessary to strengthen the control function of tax authorities, improve the procedure for writing off bad debts, and introduce motivational mechanisms for timely tax payments. The long-term challenge for Ukraine remains the need for a post-war tax reform to ensure fiscal stability and stimulate economic recovery.
The article is dedicated to the theoretical aspects of the relationship between tax debt analysis and tax management. In the context of the full-scale war in Ukraine, there is a growing need for a strategic reassessment of tax management approaches to meet the challenges of the current socio-political and economic crisis and to mitigate its future consequences. An effective multi-level system of state tax management should focus on creating a transparent and adaptive tax policy capable of neutralizing risks associated with the shadow economy, tax evasion, and fictitious entrepreneurship. The primary task of tax management under martial law is to harmonize the interests of the state, regions, and taxpayers, as well as to activate fiscal instruments aimed at stabilization, regulation, and stimulation of socio-economic recovery. The purpose of this article is to define the organizational-economic mechanism of state tax management, to investigate the place of tax debt within the tax management system, and to summarize recommendations for its repayment. The methodological basis of the research includes general scientific and special research methods, alongside the analysis of statistical data from the State Tax Service of Ukraine. The authors define the organizational-economic mechanism of state tax management as a complex of interconnected tools, principles, subjects, and functions aimed at achieving the state's tax policy goals. This mechanism includes the state as the subject, the tax system as the object, and key functions such as tax planning and forecasting, tax regulation, and tax control. The authors analyzed the dynamics of tax debt to the consolidated budget and its repayment from 2023 to 2025. The analysis reveals an unstable trend. There was a significant increase in tax debt in 2023 by UAH 39.3 billion, reaching a total of UAH 145 billion. A slight improvement was observed in 2024, with the debt decreasing by UAH 6 billion to UAH 139 billion. However, 2025 saw a sharp rise of UAH 36.7 billion, bringing the total debt to a new high of UAH 175.7 billion. This unstable trend indicates a deterioration in the financial condition of business entities and imperfections in the tax administration mechanism. Regarding debt repayment, the figures also show significant fluctuations. In 2024, the amount of repaid debt almost doubled to UAH 26.4 billion from UAH 13.8 billion in 2023. In 2025, this figure moderately decreased to UAH 20.9 billion. A key observation is that in each analyzed year, cash receipts from collections are significantly lower than the total amount of debt repaid. The authors conclude that the analyzed data shows an unstable dynamic of tax debt in Ukraine, characterized by periods of active repayment and subsequent accumulation of arrears. This points to the ineffectiveness of certain tax management tools. To ensure a stable reduction in tax debt, it is necessary to strengthen the control function of tax authorities, improve the procedure for writing off bad debts, and introduce motivational mechanisms for timely tax payments. The long-term challenge for Ukraine remains the need for a post-war tax reform to ensure fiscal stability and stimulate economic recovery.
Опис
Ключові слова
податковий менеджмент, механізм податкового менеджменту, елементи податкового менеджменту, податковий борг, зведений бюджет, tax management, tax management mechanism, elements of tax management, tax debt, consolidated budget
Бібліографічний опис
Литвинчук, І. Податковий борг в системі податкового менеджменту [Текст] / І. Литвинчук, Т. Назаренко, І. Власюк // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [редкол.: О. Ю. Кудріна (гол. ред.), В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2025. – № 4 (19). – С. 16–20. – DOI: https://doi.org/10.32782/dees.19-3