DIGITAL PLATFORM FOR E-ADMINISTRATION OF VALUE ADDED TAX
Journal Title: Право та інноваційне суспільство - Year 2018, Vol 11, Issue 2
Abstract
Problem setting. Proceeding from the fact that digitalization of the economy provides for reduction of opportunities for abuse and corruption in the taxation of business entities, it is proposed to ensure the establishment of a system of electronic contacts between taxpayers and fiscal authorities. In the aspect of raising the problem of abuse of control powers, using the resource of electronic administration of the value-added tax, it is proposed to provide for disclosure on the website of the State fiscal service of reports of business entities about the facts of abuse. The effectiveness of the implementation of this proposal and the solution of a number of related problems (for example, the return of trust of business entities to fiscal authorities) depends on the legal regulation of acts of control subjects in the conditions of virtualization of communication activities of business entities with fiscal authorities. Article’s main body. Based on the fact that the digitalization of the economy reduces the opportunities for abuse and corruption in the field of taxation of business entities, it is proposed to ensure the establishment of a system of electronic contacts between taxpayers and the fiscal authorities. Conclusion and prospetcs for the development. It is summarized in the aspect of formulation of the problem of abuse of control powers, using the resource of electronic administration of value added tax, it is proposed to provide for the publication on the website of the State fiscal service of messages of business entities about the facts of abuse. The effectiveness of the implementation of this proposal and the solution of a number of related problems (for example, the return of trust of business entities to the fiscal authorities) depends on the legal regulation of the actions of the subjects of control in the conditions of virtualization of communication activities of business entities with the fiscal authorities.
Authors and Affiliations
O. V. SHAPOVALOVA
Keywords
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