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Office tax audits and the methods of their implementation under the conditions of IT development

Author(s) Bechko P.K., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Vlasyuk S.A., , , Uman National University of Horticulture
Barabash L.V., , , Uman National University of Horticulture, Ukraine
Бондаренко Н. В., , ,
Нагорна Ю. І., , ,
Category Economics
year 2020 issue Issue number 96. Part 2
pages 159-177 index UDK 336.221.4
DOI 10.31395/2415-8240-2020-96-2-159-177 (Link)
Abstract To successfully implement economic, social, and political reforms it is necessary to provide for compliance with the statutes of the tax law that is impossible without tax surveillance. Constant in-line surveillance over the implementation of the tax reporting in the form of the office tax audit has to become a priority in the tax administration. During the scientific research for this article, we used the methods of economic experiments, interconnected by a common logical sequence: the method of logical analysis; the method of structural analysis; the method of economic analysis, as well as the methods of system analysis, abstraction, induction, and deduction, the method of comparison. It was found out that the main features of the tax surveillance models are: the number of audits; the composition and the ratio of forms of tax audits; tax surveillance methods, performance assessment. It was investigated that before the Tax Code of Ukraine entered into force, the office tax audit was considered to be carried out by the supervisory authority solely on the basis of the tax report. With the entry of the Tax Code of Ukraine into force, two forms of tax audits—office and field—were defined. Amendments to the Tax Code of Ukraine (since 2015) witnessed the expansion of the opportunities for the office tax audits. Therefore, the office tax audit (taking into account the changes) is carried out in the office of the supervisory authority based on: the tax reporting data; the System of Electronic VAT Administration; the Unified Register of Excise Tax Invoices, and the System of Electronic Fuel Sales Administration. Besides, in the paragraph No. 2 of the section No. 75.1.1 of the Tax Code of Ukraine, it is specified that the subjects of the office tax audit can also be: the timeliness of tax declarations (calculations) submission; the timeliness of the registration of the tax invoices / adjustment calculations in the Unified Register of Tax Invoices; the timeliness of excise tax invoices registration; the correction of errors in tax invoices; the timeliness of the payment of the agreed amount of tax (monetary) liabilities. It is determined that the office tax audit is carried out without referrals from the tax authority and without the consent of the head of the economic entity to conduct it. At the same time, the analysis of the Tax Code of Ukraine shows that there is no justification for the term “office tax audit on other issues” that in turn allows the supervisory authorities to determine at their discretion the extension of the term of the office tax audits. It is proved that the complex structure of the modern business is conditioned by the objective complication of business processes and economic relations and operations, while becoming a source of risks of building various types of schemes aimed, in particular, at minimizing tax payments. It is suggested that in order to settle financial relations between tax authorities and taxpayers, it is necessary to develop and implement not only effective mechanisms for implementing tax surveillance—in terms of office tax audits—but also to adapt foreign experience (in particular, the experience of the European Union) to domestic conditions. It is also necessary to apply the latest approaches to carry out office tax audits, in particular, to identify the main areas of improvement and scientific organization (for example, in terms of legal, institutional, information, and methodological support).
Key words office tax audit, tax surveillance, value-added tax, tax liabilities, tax credit, taxpayer
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