Author(s)

I.A. Zhuravleva

Corresponding Author

I.A. Zhuravleva

Abstract

The subject of this article is the study of international tax relations that arise in the process of tax regulation by states of the problems of applying aggressive VAT planning. The study of the theoretical foundations of the concept of “value added”. Problems of conducting tax control measures in order to identify aggressive planning as tax evasion schemes in the country's budget system. The purpose of writing this scientific study is to consider the identified national and interstate tax problems in the context of a globalized economy, conduct analysis and suggest directions for solving them in order to increase the effectiveness of the financial and economic policies of states. General outline of the methodology: when writing the article, general scientific methods of financial, economic, comparative analysis, an analytical and systematic approach to the object of study, and methodological approaches in a number of proposals were used. Actual is the problem of a methodological study of the negative global trend in the development of aggressive VAT planning. Significant results: the identified problems were investigated in a scientific context; a deep financial and economic analysis of the problems of aggressive VAT planning was carried out; proposal is to develop a single working supranational document regulating the activities of the VAT taxpayer in the tax field of states with different economies.

Keywords

Financial and economic policy; Aggressive vat planning; Vat evasion schemes; Tax field; Value added