Please use this identifier to cite or link to this item: http://ena.lp.edu.ua:8080/handle/ntb/56100
Title: Monitoring of tax and non-tax flows
Authors: Alieksieiev, I.
Paranchuk, S.
Chervinska, O.
Affiliation: Lviv Polytechnic National University
Bibliographic description (Ukraine): Alieksieiev I. Monitoring of tax and non-tax flows / I. Alieksieiev, S. Paranchuk, O. Chervinska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 1. — P. 1–9.
Bibliographic description (International): Alieksieiev I. Monitoring of tax and non-tax flows / I. Alieksieiev, S. Paranchuk, O. Chervinska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 1. — P. 1–9.
Is part of: Economics, Entrepreneurship, Management, 1 (7), 2020
Issue: 1
Issue Date: 24-Feb-2020
Publisher: Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Place of the edition/event: Львів
Lviv
DOI: doi.org/10.23939/eem2020.01.001
UDC: 336.225
JEL: F23
G32
Keywords: monitoring of tax and non-tax (financial) flows
tax and non-tax (financial) flows
tax deduction stream
timing of inspections
optimization of work of the state fiscal service
Number of pages: 9
Page range: 1-9
Start page: 1
End page: 9
Abstract: The filling of budgets at all levels is crucial for the implementation of national and regional programs of socio-economic development. Tax and nontax revenues are exactly the fillers. A key source of revenue for the budget system was and remains tax revenue. However, the worldwide taxation practice shows that budgetary entities are primarily failing to fulfill their obligations. The fraud of taxpayers makes it necessary to retain special fiscal bodies, which are responsible for controlling the amount and timeliness of taxes, both legal and private persons. The problem of tax revenue is a problem in all countries, but it is very acute in Ukraine. An important component of the problem is identifying tax arrears and ensuring that debtors make payments to the budget system. The solution to this problem should be based on the domestic tax policy and the methods set out therein to ensure tax revenues to the budget system. It is generally accepted that tax compliance requires external control and audit of taxpayers. Control is a necessary tool not only to determine the correctness of tax charges, but also to stimulate their timely implementation. Monitoring has been and remains an important aspect of tax policy implementation, ant it is quite voluminous by its functions. It is stated that in addition to keeping track of planned figures for tax and non-tax payments to budgets, monitoring should also address the effectiveness of taxation methods used. Monitoring will only be effective if researchers and practitioners of the State Fiscal Service (SFS) receive answers to key questions of taxation and budgeting at all levels. Purpose of the work is to study the dynamics of payment of taxes, levies, payments, which is an important result of all tax activities, including the SFS measures to monitor the status of tax and non-tax (financial) flows, first and foremost, the tax additional charges. An analysis of the publications of the results of the research showed that the problem of tax charges is not given enough attention. It is obvious that the flow of additional tax charges, which is not actually too large today, is not so interesting to researchers and, as evidenced by tax practice, also to fiscal practitioners. Instead, given the large size of the shadow economy, tax evasion through optimization schemes, due to the occurrence of tax arrears due to the improper performance of contractual obligations, should be considered as a potentially significant flow of additional tax charges. The above identified the hypothesis of the study of the problem and its solution in the process of monitoring tax and non-tax flows. The research methodology for this hypothesis is to find the reasons that lead to the need to calculate the amount and payment of tax charges by the entity, as well as to determine the stages of monitoring. The study of the first of the stages of monitoring tax and non-tax flows, including the flow of tax charges, is the content of this publication. The statistical method, as well as the methods of analysis, synthesis and generalization, were used for this purpose. Analysis of tax and non-tax revenues (payments) to ensure the formation of state and local budgets is made. Structure of actual revenues and expenditures of general and special funds of the state budget of Ukraine is calculated and analyzed. An undulating nature of shares of tax flows in the total amount of consolidated budget revenues is noted. Weights of tax and non-tax flows in the consolidated budget of Ukraine for the studied period 2014-2018 are compared. It is recorded that the taxation system in Ukraine is constantly influenced by reform initiatives. Changes in the composition of governments lead to transformations of the taxation system. Tax rates are changed most often and it reflects the interests of those financial and industrial groups that control the government. In addition, from time to time there are requests from the public for introduction or cancellation of certain taxes, changes in preferential taxation regimes, control of accrual correctness, completeness and timeliness of payment by taxes, levies or payments.
URI: http://ena.lp.edu.ua:8080/handle/ntb/56100
Copyright owner: © Національний університет “Львівська політехніка”, 2020
URL for reference material: http://zakon3.rada.gov.ua/laws/show/
https://www.ukrinform.ua/rubric-economy/
https://www.kiis.com.ua/?lang=ukr&cat=reports&id=897&page=1
https://www.tax.agtl.com.ua/monitoring-of-tax-risks/optymizatsiyapodatkiv
http://www.buhuslugi.com.ua/ua/informatsiya/informatsiya-dlya-yuridichnikhosib/optimizatsiya-podatkovogonavantazhennya-minimizatsiya-podatkiv.html
https://opendatabot.ua/blog/31-bankruptcy
http://www.ukrstat.gov.ua/express/expr2020/01/10.pdf
http://molodyvcheny.in.ua/files/journal/
http://nbuv.gov.ua/UJRN/VNULPM_2013_769_22
http://nbuv.gov.ua/UJRN/
https://modecon.mnau.edu.ua
https://doi.org/10.31521/modecon.V14(2019)-03
https://doi.org/10.32782/2524-0072/2018-17-79
http://sfs.gov.ua/
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40. Vishnevsky V. P., Chekina V. D. Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions. Journal of Tax Reform, 2018, vol. 4, no. 1, pp. 6–26. DOI: 10.15826/jtr.2018.4.1.042
References (International): 1. Zakon Ukrainy Pro derzhavnu podatkovu sluzhbu v Ukraini vid 24.12.1993 r. No. 3813-KhII [Law of Ukraine on Tax Service in Ukraine] [in Ukrainian]
2. Podatkovyi kodeks Ukrainy vid 02.12.2010 r. No. 2755–VI [Tax code of Ukraine from December 02 2010, No. 2755–VI] [in Ukrainian]
3. Biudzhetnyi kodeks Ukrainy vid 08.07.2010 r. No.2456 –VI [Budget code of Ukraine from July 08 2010 No. 2456 –VI][Elektronnyi resurs], Rezhym dostupu: http://zakon3.rada.gov.ua/laws/show/ 2456-17
4. Postanova KM Ukrainy "Pro zatverdzhennia polozhennia pro DFS Ukrainy" vid 31.03.2015r. No. 153.
5. Postanova KM Ukrainy "Pro Derzhavnu fiskalnu sluzhbu v Ukraini" vid 21.05.2014r. No. 216 iz zminamy, vnesenymy Postanovoiu KM Ukrainy vid 01.10.2014r. No. 502, vid 22.07.2015r. No. 548, vid 04.11.2015r. No. 892.
6. DFS Ukrainy. Nakaz "Pro vvedennia v diiu struktury DFS Ukrainy" vid 23.07.2015 r. No. 535.
7. Source: https://www.ukrinform.ua/rubric-economy/ 2797596-riven-tinovoi-ekonomiki-v-ukrainistanovit-majze-polovinu-vid-vvp.html
8. Tin’ova economika v Ukraine. Resultaty doslidgennya 2019 roku. Source: https://www.kiis.com.ua/?lang=ukr&cat=reports&id=897&page=1
9. Oryshchyn T. Optimization of the tax burden of the enterprise: the theoretical and methodical aspects. Economika I derzava. No. 4, 2019. S. 58–62. DOI: 10.32702/2306-6806.2019.4.58
10. Optymizaciya podatkiv. Source: https://www.tax.agtl.com.ua/monitoring-of-tax-risks/optymizatsiyapodatkiv
11. Source: http://www.buhuslugi.com.ua/ua/informatsiya/informatsiya-dlya-yuridichnikhosib/optimizatsiya-podatkovogonavantazhennya-minimizatsiya-podatkiv.html
12. Source: https://opendatabot.ua/blog/31-bankruptcy
13. Source: http://www.ukrstat.gov.ua/express/expr2020/01/10.pdf
14. Kravchenko O. O. The dynamics of enterprise bankruptcy and unemployment level. Young Scientist. No. 3 (43) March, 2017. S. 691–697. Source: http://molodyvcheny.in.ua/files/journal/ 2017/3/160.pdf.
15. Desiatniuk O., Dmytriv V. Stabilnist opodatkuvannia ta yii vplyv na ekonomichnyi rozvytok derzhavy, O. Desiatniuk, V. Dmytriv, Svit finansiv. 2016. No. 2(47). S. 18–27. ISSN 1818-5754
16. Iefymenko T. I. Fiskalna ta monetarna bezpeka natsionalnoi ekonomiky, T. I. Iefymenko; DNNU "Akad. fin. upravlinnia". K., 2016. 447 s.
17. Zamaslo O. T. Podatkova systema Ukrainy: teoriia, metodolohiia, praktyka : monohrafiia. Lviv: LNU imeni Ivana Franka, 2017. 420 s.
18. Yvanov Yu. B. Tendentsyy myrovoi nalohovoi polytyky v kontekste antykryzysnoho rehulyrovanyia, Nalohovye reformy. Teoryia y praktyka: monohr; [pod. red. Y. A. Maiburova, Yu. B. Yvanova ]. M., Iunyty-Dana, 2010. S. 381–395.
19. Krysovatyi A. I. Sutnist ta kontseptualni osnovy formuvannia podatkovoi polityky v umovakh yevrointehratsiinykh protsesiv, A. I. Krysovatyi, V. M. Melnyk, T. V. Koshchuk, Ekonomika Ukrainy, 2016. No. 1(650). S. 35–36.
20. Krupka M. I. Systema administruvannia podatkiv v Ukraini: stan, problemy ta perspektyvy, M. I. Krupka, V. M. Kmit, R. Iu. Paslavska, Naukovyi visnyk NLTU Ukrainy. 2016. Vyp. 26.2. S. 217–224.
21. Kuzmin O. Ye. Osoblyvosti opodatkuvannia subiektiv zovnishnoekonomichnoi diialnosti, O. Ye. Kuzmin, A. V. Todoshchuk, O. H. Melnyk, Visnyk Natsionalnoho universytetu "Lvivska politekhnika". Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia i problemy rozvytku. 2013. No. 769. S. 138–143. Rezhym dostupu: http://nbuv.gov.ua/UJRN/VNULPM_2013_769_22.
22. Sokolovska A. M. Neobkhidnist ta shliakhy podalshoho reformuvannia podatkovoi systemy Ukrainy, Modernizatsiia finansovoi systemy Ukrainy v protsesi yevrointehratsii. U 2t.; [za red. O. V. Shlapaka, T. I. Iefymenko]. K.:DNNU "Akad. fin. Upravlinnia", 2014. T. 1. S. 117–143.
23. Iefymenko T. I. Osnovni napriamy transformatsii podatkovoi systemy v Ukraini, T. I. Iefymenko, Finansy Ukrainy. 2007. No. 9. S. 9–13. Rezhym dostupu: http://nbuv.gov.ua/UJRN/ Fu_2007_9_3.
24. Melnyk V. N. K voprosu o neobkhodymosty korrektsyy nalohovoi polytyky v Ukrayne, V. N. Melnyk, T. V. Koshchuk, Voprosy sovremennoi ekonomyky. 2013. No. 3. S. 100–117.
25. Alieksieiev I. V. Upravlinnia podatkovym navantazhenniam pidpryiemstv, I. V. Alieksieiev, S. V. Paranchuk, O. S. Chervinska, N. H. Syniutka, Rehionalna ekonomika. Naukovo-praktychnyi zhurnal Instytutu rehionalnykh doslidzhen NAN Ukrainy. Lviv, 2016. 4(82). S. 145–153.
26. Khomutenko V., Lutsenko I. Monitoryng suchasnogo stanu podatkovykh nadkhodgen’ do Zvedenoho biudzhetu Ukrainy. Visnyk TNEU No 5–1, 2011, P. 292–302.
27. I. Lutsenco, The monitoring current state of tax revenues from foreign trade activity in the stage budget of Ukrain. Economika ta dergava, No 6, 2015. S. 66.
28. Babichenko V., Ghlukhova V., Kolotij J., Analysis of the Formation of the Revenue Base of the State Budget of Ukraine and Assessment of Budget Risks. Electronne naukove fakhove vydannya z economichnykh nauk Modern Economics, No 14 (2019), 19–25 https://modecon.mnau.edu.ua | ISSN 2521–6392. DOI: https://doi.org/10.31521/modecon.V14(2019)-03.
29. Zakharkina L. S. Role and place of tax revenues in the structure of consolidated budget of Ukraine. Naukovy visnyk Mizhnarodnogo humanitarnogo universitetu, 2016. P. 125–129.
30. Zolotaryova O. V., Kostenko I. S. Monitoring of tax revenues to the state budget and the system of tax administration of Ukraine. Economika i suspilstvo. Vypusk No 17. 2018. S. 533–542. DOI: https://doi.org/10.32782/2524-0072/2018-17-79.
31. Sait Derzhavnoi fiskalnoi sluzhby Ukrainy. Zvit pro rezultaty otsinky systemy podatkovoho administruvannia Ukrainy za dopomohoiu Diahnostychnoho instrumentu otsinky podatkovoho administruvannia (TADAT) [Website of the State fiscal service of Ukraine. Report on the results of the assessment of the tax administration system in Ukraine through the Tax Administration Assessment Diagnostic Tool (TADAT)]. Available at: http://sfs.gov.ua/ diyalnist-/plani-ta-zviti-roboti-/339853.html (accessed 11 July 2018).
32. Nikitishin A. O. The Adaptive and Coherent Institutional Architectonics of Tax Regulation. Problemy economiky, No 1 (35), 2018, P. 300–307.
33. Nikitishin A. O. The main directions of the improvement of a mechanism of the tax regulation. Electronny jurnal Efectyvna economika, No 2, 2016.
34. Vykolayec A. Podatkovy control: teoretychni zasady i practyka zastosuvannya v umovakh reformuvannya economiky Ukrainy. Dergavne upravlinnya: udoskonalennya ta rozvytok, No 12, 2016.
35. Nikitishyn A., Saenko Ya. Analysis of formation of revenues of local budgets. Journal naukovy oglyad, No 2(45), 2018.
36. Glukhova V. I., Skrypnyk L. I. Financing of the Public Health Services at the Level of Local Budgets. Oblik i finansy, No 1 (79) 2018. P. 80–86.
37. Goloborodko T. V., Shmagaylo S. S. Doslidgennya podatkovykh nadkhodgen: dergava, galuzi, region. Electronne naukove fakhove vydannya Efectyvna economika. No 2, 2016. www.economy.nauka.com.ua
38. Pleskach V. statystychnyi analiz podatkovykh nadkhodzhen do Zvedenoho biudzhetu Ukrainy, V. Pleskach, Visnyk Kyivskoho natsionalnoho universytetu im. T. Shevchenka. Ekonomika, 2012. No 139. S. 5–10.
39. Tkachyk F. P. Udoskonalennia podatkovoho kontroliu v Ukraini u konteksti protydii ukhylenniu vid opodatkuvannia, F. P. Tkachyk, Ekonomichnyi chasopys KhKhI, 2017. No 4. S. 133–137.
40. Vishnevsky V. P., Chekina V. D. Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions. Journal of Tax Reform, 2018, vol. 4, no. 1, pp. 6–26. DOI: 10.15826/jtr.2018.4.1.042
Content type: Article
Appears in Collections:Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 1



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