Abstract

The article deals with the percularities of introduction of forms of the tax control on the basis of electronic data of taxpayers according to OECD recommendations. A descriptive-comparative analysis of formats for providing tax accounting data for taxpayers, stages of their implementation in foreign practices was carried out. The stages of development of the standard audit file SAF-T are considered. Its essence is revealed and international experience of implementing a standard audit file in the activity of fiscal authorities is analyzed in order to tighten control over taxpayers. The contents of E-Bilanz, SIE XML, FEC and other formats for providing taxpayers with electronic data for the purpose of tax control are disclosed. Recommendations on the selection of specialized software and its application by fiscal authorities are made. It was emphasized that the large-scale implementation of the standard audit file in the majority of countries took place during the last years. In order to take into account the interests of all stakeholders, specialist commissions (groups) were set up to develop the SAF-T format, which included auditors of fiscal authorities, software developers, academics and professional accounting organizations. The common trend in the introduction of electronic forms of control based on data from taxpayers is the use of the IT environment aimed primarily for the interaction of fiscal authorities with taxpayers, as well as the development of appropriate electronic formats and the application of specialized accounting analysis programs. The research was conducted by summarizing and analyzing world practice on the application of formats for providing fiscal authorities with electronic data in order to carry out tax controls, comparative and analytical characteristics of the settlement of the above-mentioned issues.

Authors and Affiliations