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Information × Registration Number 0223U003724, 0121U111618 , R & D reports Title Formation of institutional foundations of the system of disclosure and control of undeclared assets of resident individuals popup.stage_title Head Starodub Dmytro M., Кандидат юридичних наук Registration Date 20-06-2023 Organization State Tax University popup.description2  Report: 233 pages, 7 tables, 2 figures, 5 appendices, 100 sources. The object of the research is the financial and legal relations of taxpayers and tax authorities arising in the process of tax administration and fulfillment of tax obligations. The purpose of the study is to improve the institutional foundations of voluntary disclosure of undeclared assets and control through indirect methods of income and expenses of resident individuals with the formulation of proposals for the creation of appropriate regulatory and legal frameworks, the use of the potential of relevant measures in Ukraine. The methodological basis of the study is the system-structural one - to identify the institutional foundations of the system of disclosure and control of undeclared assets of resident individuals; comparative-legal - studying the positive foreign experience of forming the institutional foundations of the system of disclosure and control of undeclared assets of resident individuals, as well as for the analysis and evaluation of the regulatory and legal regulation of the domestic institutional environment by international organizations in the context of world practice. In the course of the study, the experience of tax amnesty and voluntary disclosure of undeclared assets in developed countries was analyzed and summarized; systematized the guarantees provided to taxpayers during the application of mechanisms for voluntary disclosure of undeclared assets; theoretical approaches to the use of indirect tax control methods are summarized and characterized; the use of indirect methods of tax control of the property status of individuals in the USA and Canada is analyzed and summarized; the practical experience of foreign countries regarding the introduction of indirect tax control methods is analyzed and summarized; outlined and suggested solutions to the main issues of introducing indirect tax control methods in Ukraine. Product Description popup.authors Lysetska Nelia M. Movchun Svitlana V. Punda Oleksandr Olehovych Sereda Anna Starodub Dmytro M. popup.nrat_date 2023-06-20 Close