ELECTRONIC AUDIT OF TAXPAYERS: PROBLEMS OF IMPLEMENTATION IN UKRAINE

Abstract

The article clarifies the implementation problems of electronic audit of taxpayers in Ukraine. The role of electronic audit in the mechanism of tax collection in Ukraine is determined. It is to simplify the processing of information, reduce the time for tax audits, reduce the cost of control activities administration in this area, effectively detect tax violations. Emphasis is placed on the prospects of widespread use of electronic audit of taxpayers in Ukraine. However, it is noted that today this institution is actually at the stage of formation, as the legislation of Ukraine does not define its concept and essence. The article, based on current legislation and scientific sources, clarifies that electronic audit of taxpayers is a type of audit, which consists in checking and analyzing the relevant state of affairs on the accuracy of tax reporting and correctness of tax accounting using information technology. It is noted that the peculiarity of electronic audit of taxpayers is the use during the tax audit of the electronic form of tax reporting – standard tax audit file (Standard Audit File for Tax (SAF-T). The experience of foreign countries in conducting electronic audits based on the tax audit file is analyzed and attention is focused on the use of different options for its preparation and submission in different countries. The process of electronic document flow development in the field of taxation in Ukraine is separately described. The grounds for the adoption of an electronic document are determined, which are, in particular, its compliance with the approved format, confirmation of the electronic digital signature of the taxpayer and his officials. The article clarifies the peculiarities of conducting a documentary on-site unscheduled electronic audit at the request of the taxpayer (electronic audit). It is proposed to supplement Chapter 8 "Audits" of the Tax Code of Ukraine with provisions on the features of electronic audits, as well as the conditions and procedure for providing and using the information necessary for its implementation. Emphasis is placed on the use in the field of taxation of a number of electronic services and software products that can serve as a basis for the formation of SAF-T in Ukraine. It is also possible to develop a domestic tax audit file and its corresponding standard by amending the legislation and creating special software, taking into account the recommendations of the Organization for Economic Cooperation and Development in Europe (OECD) and the SAF-T standard.