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
Related Articles
- EP ID EP483127
- DOI -
- Views 111
- Downloads 0
LEGAL REGULATION OF COMPENSATION TO HEALTHY VOLUNTEERS PARTICIPATING IN CLINICAL RESEARCH
Problem setting. The article highlights the existing gaps concerning the legal uncertainty of the status of subjects of clinical research. The issue of the necessity of normative consolidation of methods and types of com...
SOME PROBLEMS OF LEGAL REGULATION FORMS OF VOCATIONAL TRAINING FOR WORKERS
Problem setting. Forms are important tools for vocational training of employees. Legislation stipulates different forms of professional training as a during a work day and distance learning, on the job training and train...
CONCEPT AND ESSENCE OF THE PRINCIPLE OF LEGAL REGULATION OF REMUNERATION
Problem setting. The concept is the result of mass generalization of single events when the person is distracted by non-essential features, focusing on the main measures that (a) must include the phenomenon and the last...
ACTIVITY OF BUSINESS ENTITIES IN THE AREA OF THE JOINT FORCES OPERATION: PECULIARITIES OF LEGAL REGULATION
Problem setting. The article is devoted to the analysis of the legal regulation peculiarities of business entities activity in the area of conducting the Joint Forces Operation. It is emphasized on the necessity of opera...
INSURED PERSONS IN THE SYSTEM OF SOCIAL INSURANCE AGAINST INDUSTRIAL ACCIDENTS IAND OCCUPATIONAL AND PROFESSIONAL DISEASES
Problem setting. According to official figures, a significant percentage of employees in Ukraine are not covered by the system of social insurance against industrial accidents and occupational diseases. In practice, actu...