Expert evaluation of efficiency of planned documentary checks

Artyukh Oksana
PhD in Economics, аssociate Professor of the Department of Accounting and Auditing, Odessa National University of Economics, E-mail:oksana_art_2017@ukr.net

Dobrunik Tetiana
PhD in Economics, аssociate Professor of the Department of Accounting and Taxation sectors of the economy, Odessa National University of Economics, E-mail:tdobrunik@gmail.com

Cite this article:

Artyukh, О., Dobrunik Т. (2019) Expert evaluation of efficiency of planned documentary checks. Ed.: М.D. Baldzhy (ed.-in-ch.) and others [Systema pensiinoho zabezpechennia Ukrainy ta yevrointehratsiini protsesy; za red.: М. D. Baldzhy (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 3(266), pp. 36-51.

Abstract

The article examines the effectiveness of planned documentary inspections which are carried out by Ukraine Tax Authorities with the interests of participants in the control process - the controlling authorities and taxpayers. It was established that the implementation of tax audits involves the consistent actions related to the implementation of tax control by certain entities regarding the activities of specific individuals in the performance of their duties related to the payment of certain taxes and duties (obligatory payments). To determine the impact of the results of documentary planned inspections on taxpayers, we analysed entities’ tax data - trade enterprises of the Odessa region in the framework of a professional survey was analyzed. On the basis of the developed methodical approach to the multilevel analysis of the effectiveness of tax control, an assessment of the control and verification work by the bodies of the State Tax Authorities on the correctness of the calculation, completeness and timeliness of payment of taxes in accordance with the requirements of the Tax Code of Ukraine has been carried out. The basic requirements for registration of documents of tax audit were analyzed. It is noted that the outcome of any verification is the documentary confirmation and summarising of its results. Documents that record the results of tax control are mainly the acts and certificates of tax inspections, which indicate all the facts of understatement (overstatement) of the taxpayer's tax liabilities and the risks of non-compliance with tax and other legislation. We identified and analyzed organizational and managerial and financial problems of tax control of domestic entities - legal entities. It is established that the summary results of the inspections of the controlling authorities indicate, in general, the negative tendency of replenishment of the budget due to the large share of uncoordinated amounts of tax liabilities and insufficient solvency of debtors - taxpayers. Proposals on harmonization of relations between taxpayers and tax authorities in the process of tax control were developed. The organizational-institutional priorities were substantiated and the means of improving tax control in the context of improving the efficiency of tax administration in Ukraine were developed. The system of multi-level analysis of tax control is offered, by developing a methodical approach to assessing its effectiveness by the criteria of effectiveness, efficiency and economy, as well as the burden on both taxpayers and tax authorities.

Keywords

documentary planned inspection, subjects of tax audits, tax control, expert evaluation, efficiency of tax audit.

JEL classification: H220; M410; C520; DOI: 10.32680/2409-9260-2019-3-266-36-51

UD classification: 336.225.673:005.942

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