Issue №: 2 (52)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
RISK MANAGEMENT OF BLOCKING TAX INVOICES / CORRECTION’S CALCULATIONS IN AGRICULTURAL ENTERPRISES
METELYTSYA Volodymyr – Doctor of Economics, Senior Researcher, Professor of the Accounting and Taxation in Economics Department of Vinnytsia National Agrarian University (03127, Kyiv, 2 Dubinina Volodi Str., Apt. 49, e-mail: vmetelytsya@gmail.com).
PODOLIANCHUK Olena – Candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting and Taxation in the Fields of the Economy Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Sonyachna Str., e-mail: podolianchuk_l@i.ua).
The stages of the automated monitoring system for compliance of tax invoices and correction calculations (TI / CC) with the criteria for assessing the degree of risk (SMADR) in the article analyzed.
At the first stage, the SMADR system checks for compliance with the signs of unconditional registration of TI / CC. During the period of sale of agricultural products (services) there is a stop of invoices and calculations because the turnover exceeds the limit level, and the degree of payment of taxes does not exceed the limits, is established.
In the second stage, a check is making for compliance with the taxpayer's risk criteria. That the greatest risk for a farmer is a subjective criterion, when the tax authority can decide on its own to classify the company as a risk payer based on available information, is proved.
The third stage is the assessment of the enterprise for compliance with the indicators of positive tax history (PTH). It is determined that the vast majority of agricultural producers corresponds to the PTH indicator, which makes it possible to avoid blocking invoices and calculations to those enterprises that cultivate more than 200 hectares of land and / or lease plots of state and communal property with an area of more than 0.5 hectares. Despite this, the SMADR system massively stops the registration of invoices and calculations of corrections of agricultural producers.
In the fourth stage, a specific business transaction is checking for compliance with the risk criteria of transactions. At this stage the stop of registration of invoices and calculations explained by the absence on the balance of purchased products before its sale, is established. This is acceptable for the trade sector, not for production.
Based on the assessment of the effectiveness of the SMADR system, scientifically justified recommendations to documenting the resumption of registration of tax invoices and calculation of corrections and to avoid stopping such registration in the future to agricultural enterprises, were provided.
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2. Nechytailo, O. & Polianychko, A. Blokuvannia podatkovykh nakladnykh: vydannia druhe, dopovnene. Ta chy polipshene?[ Blocking of tax invoices: the second edition, supplemented. Is it improved?]. (n. d.) uga.ua/meanings Retrieved from http://uga.ua/meanings/blokuvannya-podatkovih-nakladnih-vidannya-druge-dopovnene-ta-chi-polipshene [in Ukrainian].
3. Podolianchuk, O. A. (2020). Oblikove zabezpechennia rozrakhunkiv z podatku na dodanu vartist [Accounting support for calculations of value added tax]. Efektyvna ekonomika. Efficient economy, 2. Retrieved from http://www.economy.nayka.com.ua/?op=1&z=7667 [in Ukrainian].
4. Poriadok zupynennia reiestratsii podatkovoi nakladnoi/rozrakhunku koryhuvannia v Yedynomu reiestri podatkovykh nakladnykh № 1165.[ Procedure for suspension of registration of a tax invoice / calculation of adjustments in the Unified Register of Tax Invoices]. (11, December 2019). Retrieved from https://zakon.rada.gov.ua/laws/show/1165-2019-%D0%BF [in Ukrainian].
5. Reiestratsiia ta blokuvannia PN: vidpovidi podatkivtsiv pid chas «hariachoi linii» [Registration and blocking of PN: answers of taxpayers during the "hot line"] Retrieved from http://www.visnuk.com.ua/uk/news/100017146-reyestratsiya-ta-blokuvannya-pn-vidpovidi-podatkivtsiv-pid-chas-garyachoyi-liniyi [in Ukrainian].
6. Sokolska, R.B., Zelikman V.D. & Abramian O.A. (2018). Osoblyvosti pervynnoho ta analitychnoho obliku PDV u suchasnykh umovakh hospodarskoi diialnosti ukrainskykh pidpryiemstv[Features of primary and analytical VAT accounting in modern conditions of economic activity of Ukrainian enterprises]. Ekonomika i suspilstvo - Economy and society, 19, 1345-1349 [in Ukrainian].
7. Tatsii, I.V. (2017). Blokuvannia reiestratsii podatkovykh nakladnykh: problemy, naslidky, perspektyvy [Blocking the registration of tax invoices: problems, consequences, prospects]. Visnyk Skhidnoukrainskoho natsionalnoho universytetu imeni Volodymyra Dalia - Bulletin of the Volodymyr Dahl East Ukrainian National University,10 (240), 116-123 [in Ukrainian].
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About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
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The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
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- adherence to editorial ethics.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
