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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About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
