THE SYSTEM OF MONITORING THE CONFORMITY OF TAX INVOICES/ CALCULATIONS OF ADJUSTMENTS TO THE CRITERIA FOR ASSESSING THE DEGREE OF RISK: THE LEGAL ASPECT
Journal Title: «Приватне та публічне право» - Year 2017, Vol 4, Issue
Abstract
One of the obligatory structural features of the state is the taxation system, since one of the goals of state regulation is a system of administration of taxes and fees, in which, on the one hand, collected taxes should be sufficient to ensure the fulfillment of tasks and the fulfillment of the functions facing the state, on the other hand, the burden of the procedure for collecting taxes should not be excessive for the payer. Value added tax is the main source of filling the State Budget of Ukraine. Consequently, the state of public finances largely depends on its economic fiscal efficiency. Its increase requires the improvement of the legal rules that govern the collection of taxes. At the same time, the legal regulation of the administration of the value added tax in Ukraine is in motion, taking into account ongoing reforms, which necessitates scientific research on this issue. From 01.07.2017, value added tax payers introduced a system for monitoring the compliance of tax invoices/ adjustments to the criteria for assessing the degree of risk sufficient to stop the registration of a tax invoice/adjustment calculation in the Unified Register of Tax Bills (Monitoring System). The essence of the Monitoring System is that the registration of the tax invoice/calculation of the adjustment in the Unified Register of Tax invoices (URTI) may be stopped. The registration stop is in the order determined by the Cabinet of Ministers of Ukraine, if such a tax invoice/calculation is adjusted, a set of criteria for assessing the degree of risk sufficient to stop the registration of the tax invoice/calculation of the adjustment in the URTI is being met. In this case, the payer is provided with the right to provide explanations and/or copies of documents (on an exhaustive list) sufficient for the decision of the controlling body to accept registration or refusal to register such a tax invoice/ calculation of adjustment in the URTI. The article analyzes the legal aspect of the system for monitoring the compliance of tax invoices / adjustments with the criteria for assessing the degree of risk. In particular, attention was paid to the legal regulation of the given system (efficiency or its imperfection) from the point of view of legal regulation of the value added tax. The ability of the system to provide an effective legal mechanism for controlling the value added tax, and draw the appropriate conclusions. The changes that have taken place in the legislation on the administration of value added tax are aimed at increasing the fiscal efficiency of its collection. The state, through the introduction of amendments to the Tax Code, tries to introduce additional restrictions for taxpayers in order to prevent tax lending and tax lending schemes. The introduction of a monitoring system aimed at preventing schemes for manipulating tax liabilities and tax credits actually leads to an excessive burden on conscientious payers. The peculiarity of the existence of a legal and regulatory framework for the administration of value added tax in Ukraine has been to date the legal conflicts of certain provisions of legislative documents, which lead to disputes between supervisors and taxpayers
Authors and Affiliations
А. В. , Логвин
Keywords
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