DESIGNATION OF THE CONTROL FUNCTION IN THE SYSTEM OF INTERNATIONAL DATA EXCHANGE IN THE CONDITIONS OF GLOBAL TAX INTEGRATION

Abstract

Introduction. Modern global economic processes require new approaches to controlling the exchange of tax information, as existing mechanisms often fail to cope with the new challenges associated with international financial flows. The increase in the volume of transactions between countries creates the basis for abuse, which can significantly harm state budgets. In this context, the control function acts as a necessary tool to ensure tax discipline and prevent tax evasion. Purpose. The purpose of the article is to conceptualize the foundations of the transformation of the control function in international data exchange through the theoretical justification of key aspects that affect the effectiveness of control mechanisms, which involves the study of various elements that form modern approaches to control, in particular, the analysis of existing norms, methods of data exchange, as well as the identification challenges faced by tax authorities in the context of global integration. Methods. When writing the article, various methods were used, which contributed to a comprehensive analysis of the transformation of the control function in international data exchange. In particular, the method of analysis and synthesis was used, which made it possible to study scientific publications, official documents and statistical data to identify key trends and regularities in this area. A comparative method was also used, which involves comparing different approaches to controlling the exchange of tax information in different jurisdictions. In addition, consultations with experts in the field of tax control, financial monitoring and international relations provided additional ideas and views on the issues discussed. The use of these methods made it possible to carry out an in-depth analysis of the transformation of the control function in international data exchange and to formulate practical recommendations for improving the tax control system in Ukraine. Results. Joint initiatives, such as the automatic exchange of information, create conditions for increasing the transparency of financial flows and reducing tax evasion. Research of best practices, exchange of experience between countries and active participation in international forums allow tax authorities to adapt their strategies to modern conditions and challenges. Conclusion. In today's globalized world, the control function in the exchange of tax data has become extremely important to ensure fairness and efficiency of tax systems. The challenges facing tax authorities, such as capital mobility, diversity of tax systems and technological change, require flexible and innovative control approaches. The transition to more integrated systems of data exchange, as well as the introduction of modern technologies, is becoming necessary to ensure the effectiveness of tax systems in different jurisdictions.