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The Algorithms for Self-Checking Tax Debt by a Private Entrepreneur
Rudyk N. V.

Rudyk, Nataliia V. (2021) “The Algorithms for Self-Checking Tax Debt by a Private Entrepreneur.” Business Inform 11:411–418.
https://doi.org/10.32983/2222-4459-2021-11-411-418

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 336.225.642

Abstract:
The purpose of the research is to form algorithms of independent tax control regarding the absence of tax debt for individual entrepreneurs in Ukraine. The formed algorithms will allow to implement operational self-check, regardless of subjective factors of influence. The need to conduct tax audits for private entrepreneurs in terms of prevention of tax evasion is researched. The taxation systems provided for by the Tax Code of Ukraine (TCU) for private entrepreneurs are presented. The conditions of relevance of different groups of the simplified taxation system in accordance with the latest changes in legislation are detailed. Two algorithms of independent tax control of absence of tax debt in private entrepreneurs are proposed. The first algorithm allows checking the inclusion of individual entrepreneurs in the registry of single tax payers as a key condition for its functioning in accordance with the simplified taxation system. The peculiarities of displaying and updating data in the specified registry are considered. The second algorithm step by step details the actions of a private entrepreneur to check the availability of tax debt through the means of the taxpayer’s electronic cabinet. The practical aspect of the first and second algorithms is based on preventive control of financial literacy and self-certitude of taxpayers. The implementation of algorithms is carried out on the example of an individual entrepreneur on a simplified taxation system, a single tax payer, on the basis of the Taxpayer’s Electronic Cabinet as a key software under quarantine restrictions. The mechanism of work with the specified electronic resource is visualized. The possible directions of work of tax authorities on prevention of violations of tax legislation by a private entrepreneur through the measures of self-control of the latter are considered.

Keywords: independent tax control, tax debt, private entrepreneur, financial literacy, tax audits, the taxpayer’s electronic cabinet, algorithm for controlling the absence of tax debt, electronic digital signature, single tax.

Fig.: 9. Tabl.: 1. Bibl.: 8.

Rudyk Nataliia V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance named after V. M. Fedosov, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

List of references in article

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Rudyk, N. V. “Fiskalna didzhytalizatsiia - instrument partnerstva derzhavy ta maloho i serednyoho biznesu“ [Fiscal Digitalization as an Instrument in the Partnership Between the State and the Small and Medium-Sized Businesses]. Biznes Inform, no. 11 (2019): 316-322. DOI: https://doi.org/10.32983/2222-4459-2019-11-316-322

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