The Need for Tax Control over Small and Medium-Sized Enterprises
The aim of the article is to study the need for conducting tax audits of small and medium-sized enterprises (hereinafter referred to as SMEs) in the context of preventing tax evasion. The types of tax audits envisaged by the Tax Code of Ukraine (TCU) are systematized. The features of these audits an...
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| Format: | Article |
| Language: | English |
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PH "INZHEK"
2019-04-01
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| Series: | Problemi Ekonomiki |
| Subjects: | |
| Online Access: | https://www.problecon.com/export_pdf/problems-of-economy-2019-4_0-pages-186_192.pdf |
| _version_ | 1797329694833508352 |
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| author | Rudyk Nataliia V. |
| author_facet | Rudyk Nataliia V. |
| author_sort | Rudyk Nataliia V. |
| collection | DOAJ |
| description | The aim of the article is to study the need for conducting tax audits of small and medium-sized enterprises (hereinafter referred to as SMEs) in the context of preventing tax evasion. The types of tax audits envisaged by the Tax Code of Ukraine (TCU) are systematized. The features of these audits and their key characteristics are detailed. The necessity of implementing previous control measures as preventive control of financial literacy and integrity of taxpayers is substantiated. One of the options for conducting such monitoring by taxpayers on their own using the means of the taxpayer electronic account is given. The features of taxpayer activation through an electronic digital signature are detailed. The activation stages are presented as a step-by-step instruction. Using the example of the common tax and the unified social tax, the inconsistency of tax legislation and its interpretation in the taxpayer electronic account is demonstrated. The mechanism of working in the mentioned electronic resource is visualized. Possible directions for tax authorities’ preventing the occurrence of tax violations by SMEs are examined. They are grouped into 3 areas: training for taxpayers, simplification of the taxpayer electronic account, transparency in using the taxes paid by them. The development of effective taxpayer accounts requires using modern interface design. The account should be built based on the principles of maximum functionality and user-friendliness. This can be ensured through competent setting of technical requirement both for the developer selected by the state and third-party organizations, if they are provided access to the information through the API. In the second case, there is a wide range of interested organizations, such as banks and payment aggregators, the competition among which is a potentially effective tool for improving services. |
| first_indexed | 2024-03-08T07:09:11Z |
| format | Article |
| id | doaj.art-e56b509df4bd423bbfb85d4d250921b2 |
| institution | Directory Open Access Journal |
| issn | 2222-0712 2311-1186 |
| language | English |
| last_indexed | 2024-03-08T07:09:11Z |
| publishDate | 2019-04-01 |
| publisher | PH "INZHEK" |
| record_format | Article |
| series | Problemi Ekonomiki |
| spelling | doaj.art-e56b509df4bd423bbfb85d4d250921b22024-02-03T03:44:21ZengPH "INZHEK"Problemi Ekonomiki2222-07122311-11862019-04-0144218619210.32983/2222-0712-2019-4-186-192The Need for Tax Control over Small and Medium-Sized EnterprisesRudyk Nataliia V.0https://orcid.org/0000-0002-4367-0392 Kyiv National Economic University named after V. HetmanThe aim of the article is to study the need for conducting tax audits of small and medium-sized enterprises (hereinafter referred to as SMEs) in the context of preventing tax evasion. The types of tax audits envisaged by the Tax Code of Ukraine (TCU) are systematized. The features of these audits and their key characteristics are detailed. The necessity of implementing previous control measures as preventive control of financial literacy and integrity of taxpayers is substantiated. One of the options for conducting such monitoring by taxpayers on their own using the means of the taxpayer electronic account is given. The features of taxpayer activation through an electronic digital signature are detailed. The activation stages are presented as a step-by-step instruction. Using the example of the common tax and the unified social tax, the inconsistency of tax legislation and its interpretation in the taxpayer electronic account is demonstrated. The mechanism of working in the mentioned electronic resource is visualized. Possible directions for tax authorities’ preventing the occurrence of tax violations by SMEs are examined. They are grouped into 3 areas: training for taxpayers, simplification of the taxpayer electronic account, transparency in using the taxes paid by them. The development of effective taxpayer accounts requires using modern interface design. The account should be built based on the principles of maximum functionality and user-friendliness. This can be ensured through competent setting of technical requirement both for the developer selected by the state and third-party organizations, if they are provided access to the information through the API. In the second case, there is a wide range of interested organizations, such as banks and payment aggregators, the competition among which is a potentially effective tool for improving services.https://www.problecon.com/export_pdf/problems-of-economy-2019-4_0-pages-186_192.pdftax controlfinancial literacytax auditstaxpayer electronic accountelectronic digital signaturecommon taxunified social ta |
| spellingShingle | Rudyk Nataliia V. The Need for Tax Control over Small and Medium-Sized Enterprises Problemi Ekonomiki tax control financial literacy tax audits taxpayer electronic account electronic digital signature common tax unified social ta |
| title | The Need for Tax Control over Small and Medium-Sized Enterprises |
| title_full | The Need for Tax Control over Small and Medium-Sized Enterprises |
| title_fullStr | The Need for Tax Control over Small and Medium-Sized Enterprises |
| title_full_unstemmed | The Need for Tax Control over Small and Medium-Sized Enterprises |
| title_short | The Need for Tax Control over Small and Medium-Sized Enterprises |
| title_sort | need for tax control over small and medium sized enterprises |
| topic | tax control financial literacy tax audits taxpayer electronic account electronic digital signature common tax unified social ta |
| url | https://www.problecon.com/export_pdf/problems-of-economy-2019-4_0-pages-186_192.pdf |
| work_keys_str_mv | AT rudyknataliiav theneedfortaxcontroloversmallandmediumsizedenterprises AT rudyknataliiav needfortaxcontroloversmallandmediumsizedenterprises |