A retrospective of tax compliance in the world

Abstract

The article is devoted to the study of the historical evolution of tax compliance in world practice and the identification of key stages of its formation. Particular attention is paid to the transformation of approaches to the interaction of tax authorities and taxpayers. The development of the concept of cooperative compliance is separately studied.

Purpose. The purpose of the article is to systematize and critically reflect on the main stages of the formation and transformation of tax compliance in world practice, as well as to substantiate current trends and prospects for its further development.

Methods. The methodological basis of the study is historical-genetic, systemic, comparative-legal, institutional and structural-functional approaches, as well as methods of analysis, synthesis, generalization and systematization. Their application made it possible to trace the evolution of tax compliance in different countries, identify key stages of its institutional formation, compare national models and identify the transformation of instruments from fiscal control to risk-oriented, preventive and partnership interaction of tax authorities with taxpayers.

Results. The theoretical prerequisites for the emergence and formation of tax compliance are revealed. The evolution of the relationship between tax authorities and taxpayers is traced. The main stages of the formation of tax compliance in world practice are determined and the criteria for their differentiation are substantiated. The role of international organizations and institutions in the formation of modern tax compliance standards is analyzed. A comparison of national tax compliance models in leading countries of the world is carried out and their common and distinctive characteristics are determined. The main trends and prospects for the development of tax compliance in the world are assessed, taking into account digital transformation. The possibilities of adapting international experience to modern conditions for the development of the tax administration system of Ukraine are substantiated.

Conclusions. The conclusions state that the further development of tax compliance will be determined by the deepening of digitalization, the use of analytical tools and artificial intelligence, as well as the strengthening of international coordination in the field of taxation.