E-taxation in the Accounting System of Value Added Tax
Journal Title: Проблеми економіки - Year 2014, Vol 2014, Issue 4
Abstract
This article discusses the formation and functioning of the tax system. it is proved that the development of modern technologies and the widespread use of the Internet have contributed to a fundamentally new economic relations in the Information Society - e-tax. It is proved that a modern accounting system involves the use of primary documents, their workflow, storage and transmission of information on assets, equity and liabilities in electronic form. It is determined that among the main applications of electronic document is released electronic reporting, using the service "Electronic office of the taxpayer" and a system of electronic VAT administration. There is studied the system of electronic VAT administration and proved the need to address a number of issues, which will take into account the interests of both the state and taxpayers. Namely, there is need to implement the resolution of the issues of special VAT accounts service, bank statements periodicity, the cost of maintenance services, enterprise access to account information, date of VAT making on cash and barter, responsibility to the company for non-transfer of payments. The technique of reflection on accounts of value added tax, taking into account all the changes in its taxation is suggested. By debatable nature there are referred VAT refund from special accounts, including those for taxpayers who are in a special mode to VAT.
Authors and Affiliations
Mykola Ohiychuk, Inna Horkovenko, Igor Skolotiy
Keywords
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