Tax audit in the conditions of digitalization: current state, problems, perspectives

Размещено на http://www.allbest.ru/

Размещено на http://www.allbest.ru/

Tax audit in the conditions of digitalization: current state, problems, perspectives

Податковий аудит в умовах цифровізації: сучасний стан, проблеми, перспективи

Gai Oleksandr

Kononenko Les^

Chernovol Olena

Гай Олександр Миколайович

Кононенко Леся Віталіївна

Черновол Олена Михайлівна

Доведена доцільність закріплення у законодавчих документах дефініції «Податковий електронний аудит»; з метою захисту інформаційних прав суб'єктів господарювання як учасників податкових правовідносин під час надання їм електронних послуг у сфері оподаткування шляхом ухвалення спеціалізованого акту з єдиними правилами доступу до інформації та використання електронних документів, забезпечення конфіденційності та контролю за цілісністю інформації. Обґрунтовано доцільність розробки і відображення у відповідних законодавчих актах алгоритму процедури проведення податкового електронного аудиту Standard Audit File for Tax (SAF-T), що підвищить його результативність, якість та зменшить час на його проведення. Зазначено, що перспективи подальших досліджень полягають у визначені актуалітетів податкової політики суб'єкта господарювання в умовах трансформації, гармонізації і цифровізації у контексті детінізації економіки.

Ключові слова: оподаткування, податкова система, інноваційна діяльність, стандартний аудиторський файл (SAF-T), податкова електронна перевірка, консалтинг, фіскальні органи.

Statement of the problem

The emergence of tax audit is directly related to the formation and development of the foundations of taxation. In addition, today, the development of tax audit is parallel to the development of the tax system.

Even though both taxes and, accordingly, tax audit have existed for a long time, these definitions are constantly changing. However, today these changes are unprecedented, global, and systematic, which is primarily due to total digitalization.

The formation of a digital economy involves the active implementation of innovations and information and communication technologies in all types of economic activity and spheres of life [28], including finance, accounting, and the sphere of public administration and control (auditing). The process of digitalization of tax audit affects several subjects, the main of which are taxpayers, consulting (auditing) companies, and fiscal authorities. Today, accounting by taxpayers mostly takes place with the use of digital technologies. Global shifts towards digital transformation and cloud applications open unprecedented opportunities for tax optimization [25]. Tax audit is also undergoing corresponding digital transformations, which is impossible without transforming a typical tax service into a modern high-tech one, and this requires a certain period of time, resources, and significant efforts. The introduction of innovative digital technologies in tax audit involves the application of strategic changes that lead to saving time, and costs, increasing efficiency, etc. At the same time, digital technologies are a mandatory component of the transformation of the tax service [26].

Analysis of recent research and publications

The study of tax audit issues has always been and is at the center of the attention of scientists, which led to an extremely large number of works on this issue. Thus, K. Nazarova devoted her works to studying evolution, etymology, modern trends, and conceptual vectors of tax audit development [16]. She pays considerable attention to the generalization of approaches to determining the essence of the tax audit, to the development of a conceptual approach to distinguishing the concepts of «tax audit» and «audit of taxes», to the definition of problematic aspects of the further development of tax audit [15]. Kotsupatrii M. M., Novak N. P., and Sarapina O. A. in their works defined the content, features, and theoretical and practical principles of the implementation, improvement, and increase of the effectiveness of the audit of tax reporting of enterprises as the basis of their sustainable and competitive development in the future [13]. M. Luchko and Zinkevich substantiated the scientific and theoretical concepts of tax optimization of the company's activities based on an effective audit of taxes and payments [14].

O. Petryk and O. Bilyachenko carried out a scientific substantiation of the theoretical provisions and developed recommendations for the organization of tax audits of the main national taxes and fees, outlined the main audit procedures that determine the general strategy and plan of the tax audit [19].

N. Petrenko, O. Levchenko, and O. Dmukhovska studied methodological techniques used in the audit of annual financial statements and in the course of a special tax audit; singled out the peculiarities of tax audit procedures and provided their characteristics [18].

N. Karmazina carried out a study of modern approaches to the audit of settlements with the budget and the interrelationship of tasks, methods and procedures used in audit activity. She substantiated the methodological approaches to the development of effective audit procedures using a productive combination of methods, techniques, and ways of auditing taxes and mandatory payments to the budget to identify risks of significant distortion at the level of financial reporting [10].

The works of B. Kostyuk are aimed at determining the directions of the stimulating influence of the state tax audit on the level of tax discipline of taxpayers [12].

In his writings, L. Chudak analyzed the work of the State Fiscal Service and its territorial bodies regarding tax audits on issues of compliance with tax, customs, and other legislation and substantiated directions for improving the effectiveness of control and audit measures [22]. The works of M. Shigun and A. Zhuravel are devoted to determining the content of the procedures and features of the legislative regulation of tax audit in the system of interaction between taxpayers, control bodies, and audit companies [24]. In her writings, A. Zinkevich investigated the relevant aspects of legislative regulation and methodical provision of tax audits at the enterprise [8] and substantiated the procedures and stages of tax and payment audits using a survey of the enterprise's employees [9]. In their works, N. Boreyko and N. Paranytsia deepened the theoretical foundations of the analysis of the modern practice of assessing the effectiveness of the completeness and quality of tax audits by tax service employees [6]. A. M. Novytskyi and N. I. Repekha conducted an analysis of the legal provision of the prerequisites for the formation of doctrinal concepts of electronic audit and the actual legal provision of individual components of the integral audit system [17]. In his writings, I. Podik investigated the possibilities and advantages of auditing in the realities of the pandemic economy and developed proposals for its introduction into the national system of tax audits [20]. In the works of A. Bilichenko and O. Borysenko, separate international practices of conducting e-audit for the implementation of the most acceptable and effective practices in the domestic economy are considered [5].

O.Artyukh in her writings carried out a study of the problematic issues of classification of tax audit principles through modern awareness of significant signs of ordering principles in the control system, taking into account the results of a critical review of scientific approaches. She also realized the essence of control procedures, revealed the specifics of their relationship with the methods and features of the classification of procedures in the field of tax audit; and determined the materiality in terms of tax audit standardization [1-4]. However, paying tribute to the achievements of these authors, despite a fairly significant amount of work on tax audit issues (including in recent years), the issues of the current state of tax audit, problems and prospects of its application in conditions of total digitalization require further research.

The purpose of the article. is to study the current state of tax audit, clarify problematic points and justify the direction of its development in the conditions of digitalization.

Presenting main material

tax audit digitization

The State Tax Service of Ukraine is actively implementing digital tools in its work with taxpayers. Thus, beginning in 2021, taxpayers have been given the opportunity to use a single account to pay monetary obligations or tax debt from taxes and fees and other payments. At the same time, the taxpayer must submit an electronic notification of the use of a single account and receive a receipt for the Register of taxpayers who use a single account [29]. For VAT payers, the State Tax Service of Ukraine implemented opportunities for accepting and processing tax invoices and calculating adjustments of value and quantity indicators to tax invoices. In general, today taxpayers can use a number of electronic services on the official web portal of the State Tax Service of Ukraine (sfs.gov.ua), the main ones of which are: "Generally accessible information and reference resource", "'Electronic cabinet", "Learn more about your business partner", "Qualified provider of electronic trust services", "Electronic reporting", "Information from registers", "Register of individual tax consultations", "Pulse" [7]. An important element of the tax audit mechanism in the context of the use of digital technologies is the taxpayer's electronic cabinet, which provides an electronic form of interaction between taxpayers and state (in particular, controlling) authorities on the implementation of rights and obligations in the field of taxation. The indisputable advantage of using tax electronic audit is a significant reduction in the time spent on tax audits (one and a half times) and an increase in the probability of detecting tax evasion (up to 90-95%) [7; 11]. Despite all the advantages of digitalization of relations between taxpayers and the State Tax Service, if cooperation in this format exists for the taxpayer, there are risks of certain problems. First, the implementation of digital tax administration requires certain support (technical, qualification), which not all taxpayers have (especially small and geographically remote) [25]. Secondly, there remains an opportunity for abuse of control powers by the State Tax Service of Ukraine [23] and for corruption risks [21]. The lack of necessary personnel and technical support by taxpayers can be solved by delegating these issues to employees of consulting services. Regarding the possibility of abuse of control powers by fiscal authorities and corruption risks, we consider

O.Shapovalova's proposal to place within the digital platform "Government for Business" a link to the decision in the Register of Court Decisions regarding the recognition by control bodies and activity of their representatives of illegal and (or) their acts are invalid [23]. However, in a situation where the taxpayer turns to the State Tax Service of Ukraine for its solution, a conflict of interest is possible. Therefore, we consider the proposal of E.S. Dmytrenko to be valid regarding enshrining in legislative acts the norms on the right of the taxpayer to apply in such cases to a third side (and not to the State Tax Service of Ukraine), who would record problems with the functioning of electronic services posted on the official web portal of the State Tax Service of Ukraine, and take measures regarding their elimination. Even though tax electronic audit is widely used in practice today, this definition is not fixed at the legislative level. Thus, the Tax Code of Ukraine prescribes electronic verification and outlines its features. At the same time, it is noted that we are talking about electronic verification of taxpayers [27]. Information on its conduct is published on the web portal of the State Tax Service of Ukraine under the heading "Tax Audit". Therefore, we consider it expedient to write the definition "Tax electronic audit" in the Tax Code of Ukraine. A problematic aspect of the use of digital technologies by the State Tax Service of Ukraine when working with taxpayers and conducting tax audits is information protection. Therefore, to protect the informational rights of business entities as participants in tax relations during the provision of electronic services in the field of taxation, we support the proposal to adopt a specialized act with uniform rules for access to information and the use of electronic documents, ensuring confidentiality and control on the integrity of information [7]. To optimize the conduct of electronic tax audits, in 2005 the Committee on Fiscal Issues of the Organization for Economic Cooperation and Development in Europe (OECD) developed a standard audit file (Standard Audit File for Tax (SAF-T)), which contains accurate data audit, exported from the initial accounting system. Today, the Standard Audit File for Tax is used by most countries of the world. In order to implement the Memorandum, in 2020 the Ministry of Finance of Ukraine developed the Concept of the implementation of e-audit for taxpayers, which provides for the implementation of the main tasks by 2027, namely:

1) the introduction of mandatory submission by large taxpayers at the request of the controlling body during the inspection of the standard audit file (SAF-T UA) and its analysis with the help of specialized software using modern audit techniques - from 01.01.2023;

2) introduction of mandatory submission of the standard audit file (SAF-T UA) by all large taxpayers - from January 1, 2025;

3) introduction of mandatory submission of the standard audit file (SAF-T UA) by all VAT payers - no earlier than January 1, 2027;

4) adoption of relevant changes to the tax legislation [7].

To implement the provisions of the Memorandum and the Concept of the introduction of e-audit for taxpayers, the Ministry of Finance of Ukraine developed Draft Law No. 6255 "On Amendments to the Tax Code of Ukraine regarding the introduction of electronic audits (e-audit)". The draft law provides for amendments to the Tax Code of Ukraine in terms of the duty of taxpayers to submit to the State Tax Service authorities reliable data exported from the original accounting system on the availability and state of assets, equity, and liabilities, as well as changes in the financial and economic status of the taxpayer taxes for the reporting (tax) year in the form of a standard audit file (SAF-T) within 60 calendar days following the last calendar day of the reporting (tax) year. The emergence of such an obligation for large taxpayers starts from 01.01.2025, and for VAT payers - from 01.01.2027. In addition, Draft Law No. 6255 "On Amendments to the Tax Code of Ukraine Regarding the Implementation of Electronic Audits (e-Audit)" establishes the responsibility of taxpayers for violating the procedure for submitting the standard SAF-T audit file. Despite the sufficient sophistication of the Standard Audit File for Tax (SAF-T) electronic tax audit procedure, the regulatory documents and their projects do not prescribe the algorithm for its conduct. Therefore, we consider it expedient to enshrine at the legislative level the algorithm for conducting a tax electronic audit, which will increase its effectiveness, and quality and reduce the time for its implementation.

Conclusions

The formation of a digital economy involves the active implementation of innovations and information and communication technologies in all types of economic activity and spheres of life, including tax audits. The State Tax Service of Ukraine is actively implementing digital tools in its work with taxpayers. The process of digitalization of tax audit affects several subjects, the main of which are taxpayers, consulting (auditing) companies, and fiscal authorities. The indisputable advantage of using tax electronic audit is a significant reduction in the time spent on tax audits and an increase in the probability of detecting tax evasion. However, the use of digital tools in tax audits is accompanied by certain problems. Their solution is possible through cooperation with consulting companies and making appropriate changes to legislative acts. Prospects for further research lie in determining the actualities of the tax policy of the economic entity in the conditions of transformation, harmonization, and digitalization in the context of unshadowing of the economy.

References

tax audit digitization

1. Artiukh, O. V. (2019). Podatkovyi audyt u systemi finansovoho kontroliu: teoriia, metodolohiia ta orhanizatsiia [Tax audit in the financial control system: theory, methodology and organization]. Doctor's thesis. Odesa 08.00.09. 457. [in Ukrainian].

2. Artiukh, O. V. (2018). Kontseptsiia suttievosti v praktytsi podatkovoho audytu [The concept of materiality in tax audit practice]. Vcheni zapysky Tavriiskoho natsionalnoho universytetu imeni V.I. Vernadskoho. Seriia: Ekonomika i upravlinnia - Scholarly notes of V. I. Vernadsky Tavri National University. Series: Economics and management, 29(68), 114119. Retrieved from http://nbuv.gov.ua/UJRN/UZTNU_econ_2018_29_1_23 [in Ukrainian].

3. Artiukh, O. V. (2016). Pryntsypy podatkovoho audytu: pytannia klasyfikatsii [Principles of tax audit: classification issues]. Naukovyi visnyk Odeskoho natsionalnoho ekonomichnoho universytetu - Scientific Bulletin of Odessa National Economic University, 4, 1530. Retrieved from http://nbuv.gov.ua/UJRN/Nv_2016_4_4 [in Ukrainian].

4. Artiukh, O. V. (2016). Protsedury podatkovoho audytu: pytannia vyznachennia ta klasyfikatsii [Tax audit procedures: issues of definition and classification]. Naukovyi visnyk Odeskoho natsionalnoho ekonomichnoho universytetu - Scientific Bulletin of Odessa National Economic University, 9, 516. Retrieved from http://nbuv.gov.ua/ UJRN/Nv_2016_9_3 [in Ukrainian].

5. Bilichenko, A. P., & Borysenko, O. P. (2019). Zarubizhnyi dosvid zastosuvannia elektronnoho audytu v diial- nosti podatkovykh orhaniv Ukrainy [Foreign experience of using electronic audit in the activities of tax authorities of Ukraine]. Publichne administruvannia: teoriia ta praktyka - Public administration: theory and practice, 2, 212. Retrieved from http://nbuv.gov.ua/UJRN/pandr_2019_2_6 [in Ukrainian].

6. Boreiko N. M., & Paranytsia N. V. (2020) Suchasna praktyka otsiniuvannia efektyvnosti diialnosti podatkovykh audytoriv [Modern practice of assessing the effectiveness of tax auditors]. Ekonomichnyi forum - Economic Forum, 3, 118123. Retrieved from http://nbuv.gov.ua/UJRN/ecfor_2020_3_20 [in Ukrainian].

7. Dmytrenko E. S. (2022). Stanovlennia ta rozvytok instytutu elektronnoi podatkovoi perevirky subiektiv hos- podariuvannia v Ukraini [Formation and development of the institute of electronic tax audit of business entities in Ukraine]. Ekonomika ta pravo - Economy and law, 1, 7988. Retrieved from https://doi.org/10.15407/econ- law.2022.01.079 [in Ukrainian].

8. Zinkevych, A.V. (2019). Orhanizatsiino-metodychni aspekty provedennia podatkovoho audytu pidpryiemstv [Organizational and methodological aspects of tax audit of enterprises]. Innovatsiina ekonomika - Innovative economy, 12, 224229. Retrieved from http://nbuv.gov.ua/UJRN/inek_2019_1-2_33 [in Ukrainian].

9. Zinkevych, A.V. (2019). Anketuvannia pidpryiemstv yak tekhnichnyi pryiom audytu podatkiv [Questionnaires of enterprises as a technical method of tax audit]. Naukovi zapysky Natsionalnoho universytetu "Ostrozka aka- demiia". Seriia: Ekonomika - Scientific notes of the National University "Ostroh Academy". Series: Economy, 12, 176180 Retrieved from http://nbuv.gov.ua/UJRN/Nznuoa_2019_12_30 [in Ukrainian].

10. Karmazina, N. V. (2018). Heneruvannia audytorskykh protsedur u konteksti audytu rozrakhunkiv iz biu- dzhetom za podatkamy ta platezhamy [Generation of audit procedures in the context of audit of settlements with the budget for taxes and payments]. Vcheni zapysky Tavriiskoho natsionalnoho universytetu imeni V.I. Vernadskoho. Seriia: Ekonomika i upravlinnia - Scholarly notes of V.I. Vernadsky Tavri National University. Series: Economics and management, vol. 29(68), 1, 119122 Retrieved from http://nbuv.gov.ua/UJRN/UZTNU_econ_2018_29_1_24 [in Ukrainian].

11. Kononenko, L. V., Nazarova, H. B., & Oryshaka O. V. (2020). Orhanizatsiia obliku i audytu rozrakhunkiv za podatkamy ta platezhamy v umovakh vykorystannia suchasnoho informatsiinoho zabezpechennia [Organization of accounting and auditing of tax and payment calculations using modern information support]. Visnyk Chernivetskoho torhovelno-ekonomichnoho instytutu. Ekonomichni nauky - Bulletin of the Chernivtsi Trade and Economic Institute. Economic sciences, 1-2, 202210. Retrieved from http://surl.li/dguzm [in Ukrainian].

12. Kostiuk, B. V. (2018). Stymuliuiuchyi vplyv podatkovoho audytu na riven podatkovoi dystsypliny [Stimulating influence of tax audit on the level of tax discipline]. Efektyvna ekonomika - Efficient economy, 3. Retrieved from http://nbuv.gov.ua/UJRN/efek_2018_3_55 [in Ukrainian].

13. Kotsupatryi, M. M., Novak, N. P., & Sarapina, O.A. (2019). Udoskonalennia ta pidvyshchennia efektyvnosti audytu podatkovoi zvitnosti v ahrarnykh pidpryiemstvakh [Improvement and increase in efficiency of audit of tax reporting in agricultural enterprises.]. Ekonomichnyi visnyk universytetu - Economic Bulletin of the University, 41, 1521. Retrieved from http://nbuv.gov.ua/UJRN/ecvu_2019_41_4 [in Ukrainian].

14. Luchko, M., & Zinkevych, A. (2019). Audyt podatkiv i platezhiv u konteksti optymizatsii diialnosti pidpryiem- stva [Audit of taxes and payments in the context of optimization of the enterprise]. Visnyk Ternopilskoho natsional- noho ekonomichnoho universytetu - Bulletin of the Ternopil National Economic University, 1, 186196. Retrieved from http://nbuv.gov.ua/UJRN/Vtneu_2019_1_17 [in Ukrainian].

15. Nazarova, K. O., & Mykhalchyshyna, L. H. (2018). Podatkovyi audyt: zmist, invariantnist pidkhodiv ta per- spektyvy rozvytku [Tax audit: content, invariance of approaches and prospects for development]. Oblik i finansy - Accounting and finance, 4, 102107. Retrieved from http://nbuv.gov.ua/UJRN/Oif_apk_2018_4_15 [in Ukrainian].

16. Nazarova, K. O., & Hotsuliak, V. D. (2018). Podatkovyi audyt: evoliutsiia, trendy, kontseptualni vektory rozvytku [Tax audit: evolution, trends, conceptual vectors of development]. Biznes Inform - Business Inform, 8, 118123. Retrieved from http://nbuv.gov.ua/UJRN/binf_2018_8_20 [in Ukrainian].

17. Novytskyi, A. M., & Repekha, N. I. (2019). Elektronnyi podatkovyi audyt yak naukovo-pravova katehoriia [Electronic tax audit as a scientific and legal category]. Irpinskyiyurydychnyi chasopys - Irpin Legal Journal, 2, 109 118. Retrieved from http://nbuv.gov.ua/UJRN/irpurpr_2019_2_15 [in Ukrainian].

18. Petrenko, N. I., Levchenko, O. F., & Dmukhovska, O. M. (2018). Kharakterystyka audytorskykh protsedur podatkovoho audytu [Characteristics of audit procedures of tax audit]. Visnyk Khmelnytskoho natsionalnoho universytetu. Ekonomichni nauky - Bulletin of the Khmelnytskyi National University. Economic sciences, 2, 214218. Retrieved from http://nbuv.gov.ua/UJRN/Vchnu_ekon_2018_2_42 [in Ukrainian].

19. Petryk, O. A., & Biliachenko, O. L. (2019). Podatkovyi audyt: znachennia, planuvannia ta protsedury perevirky [Tax audit: significance, planning and verification procedures]. Ekonomika. Finansy. Pravo - Economy. Finances. Law, 8, 20-25. Retrieved from http://nbuv.gov.ua/UJRN/ecfipr_2019_8_5 [in Ukrainian].

20. Podik, I. I. (2020). Elektronnyi audyt yak odyn iz podatkovykh instrumentiv podolannia nehatyvnykh naslid- kiv ta zahroz dlia ekonomiky Ukrainy, sprychynenykh pandemiieiu covid-19 [Electronic audit as one of the tax tools for overcoming the negative consequences and threats to the economy of Ukraine caused by the covid-19 pandemic]. Ekonomika ta derzhava - Economy and the state, 6, 118121. Retrieved from http://nbuv.gov.ua/UJRN/ ecde_2020_6_21 [in Ukrainian].

21. Strizhkova, A. V. (2019). Kontseptsiia «derzhava u smartfoni»: napriam derzhavnoi polityky chy zasib mod- ernizatsii ekonomichnoho ta suspilnoho rozvytku Ukrainy [The concept of "state in a smartphone":direction of state policy or means of modernization of economic and social development of Ukraine]. Pravo ta innovatsii - Law and innovation, 3(27), 14-19. Retrieved from https://doi.org/10.31359/2311-4894-2019-27-3-14 [in Ukrainian].

22. Chudak, L. A. (2018). Podatkovyi audyt v Ukraini: stan, problematyka ta perspektyvy rozvytku [Tax audit in Ukraine: state, problems and development prospects]. Efektyvna ekonomika - Efficient economy, 12. Retrieved from http://nbuv.gov.ua/UJRN/efek_2018_12_35 [in Ukrainian].

23. Shapovalova, O. V. (2018). Tsyfrova platforma elektronnoho administruvannia podatku na dodanu vartist [Digital platform for electronic administration of value added tax]. Pravo ta innovatsiine suspilstvo - Law and innovative society, 2, 23-30. Retrieved from https://doi.org/10.31359/2309-9275-2018-11-2-23 [in Ukrainian].

24. Shyhun, M., & Zhuravel, A. (2022). Podatkovyi audyt i podatkovyi kontrol: model vzaiemodii ta zakono- davche rehuliuvannia [Tax audit and tax control: interaction model and legislative regulation]. Oblik i finansy - Accounting and finance, 3, 4655. Retrieved from http://nbuv.gov.ua/UJRN/Oif_apk_2022_3_8 [in Ukrainian].

25. Kononenko, L., Atamas, O., Nazarova, H., Selishcheva, E., & Kononenko, S. (2022). Optimization of small agricultural producer's taxation by creating innovative-integrated structures. Scientific Horizons, 25(6), 100110. https: DOI: 10.48077/scihor.25(6).2022.100110

26. Transforming the tax function through technology guide. A practicalguide to 2020. KPMG International, 2018. Retrieved from: https://assets.kpmg/content/dam/kpmg/xx/pdf/2018/04/transforming-the-tax-function-final.pdf.

27. Tax Code of Ukraine. (2010, December 02). Vidomosti Verkhovnoyi Rady Ukrayiny. Retrieved from: https://zakon.rada.gov.ua/laws/show/2755-17 (accessed 30 August 2023).

28. The Intra-European Organization of Tax Administrations. EU - E-Audit Road Map (Version 3) - Standards for Auditors working in the area of Electronic Audit. IOTA, 2015. Retrieved from: http://www.iota-tax.org/publications/ iota-report-for-tax-administrations---audit-procedures---edp-audit.html

29. The official site of State Tax Service of Ukraine. (2022). Available at: https://tax.gov.ua

Список використаних джерел

1. Артюх О. В. Податковий аудит у системі фінансового контролю: теорія. Методологія та організація дис. д-ра екон. наук : 08.00.09 : Одеса, 2019. 457 С.

2. Артюх О. В. Концепція суттєвості в практиці податкового аудиту. Вчені записки Таврійського національного університету імені В.І. Вернадського. Серія : Економіка і управління. 2018. № 1. Т. 29(68). С. 114-119. URL: http://nbuv.gov.ua/UJRN/UZTNU_econ_2018_29_1_23

3. Артюх О. Принципи податкового аудиту: питання класифікації. Науковий вісник Одеського національного економічного університету. 2016. № 4. С. 1530. URL: http://nbuv.gov.ua/UJRN/Nv_2016_4_4

4. Артюх О. Процедури податкового аудиту: питання визначення та класифікації. Науковий вісник Одеського національного економічного університету. 2016. № 9. С. 516. URL: http://nbuv.gov.ua/UJRN/ Nv_2016_9_3

5. Біліченко А. П., Борисенко О. П. Зарубіжний досвід застосування електронного аудиту в діяльності податкових органів України. Публічне адміністрування: теорія та практика. 2019. Вип. 2. URL: http://nbuv.gov.ua/UJRN/pandr_2019_2_6

6. Борейко Н. М., Параниця Н. В. Сучасна практика оцінювання ефективності діяльності податкових аудиторів. Економічний форум. 2020. № 3. С. 118123. URL: http://nbuv.gov.ua/UJRN/ecfor_2020_3_20

7. Дмитренко Е. С. Становлення та розвиток інституту електронної податкової перевірки суб'єктів господарювання в Україні. Економіка та право. 2022. № 1. DOI: https://doi.org/10.15407/econlaw.2022.01.079

8. Зінкевич А. В. Організаційно-методичні аспекти проведення податкового аудиту підприємств. Інноваційна економіка. 2019. № 1-2. С. 224229. URL: http://nbuv.gov.ua/UJRN/inek_2019_1-2_33

9. Зінкевич А. В. Анкетування підприємств як технічний прийом аудиту податків. Наукові записки Національного університету "Острозька академія". Серія : Економіка. 2019. № 12. С. 176180. URL: http://nbuv.gov.ua/UJRN/Nznuoa_2019_12_30

10. Кармазіна Н. В. Генерування аудиторських процедур у контексті аудиту розрахунків із бюджетом за податками та платежами. Вчені записки Таврійського національного університету імені В. І. Вернадського. Серія: Економіка і управління. 2018. Т. 29(68), № 1. С. 119122. URL: http://nbuv.gov.ua/UJRN/ UZTNU_econ_2018_29_1_24

11. Кононенко Л. В., Назарова Г. Б., Оришака О. В. Організація обліку і аудиту розрахунків за податками та платежами в умовах використання сучасного інформаційного забезпечення. Вісник Чернівецького торговельно-економічного інституту. Економічні науки. (2020). № 1-2. С. 202-210. URL: http://surl.li/dguzm

12. Костюк Б.В. Стимулюючий вплив податкового аудиту на рівень податкової дисципліни. Ефективна економіка. 2018. № 3. URL: http://nbuv.gov.ua/UJRN/efek_2018_3_55

13. Коцупатрий М.М., Новак Н.П., Сарапіна О.А Удосконалення та підвищення ефективності аудиту податкової звітності в аграрних підприємствах. Економічний вісник університету. 2019. Вип. 41. С. 1521. URL: http://nbuv.gov.ua/UJRN/ecvu_2019_41_4

14. Лучко М., Зінкевич А. Аудит податків і платежів у контексті оптимізації діяльності підприємства. Вісник Тернопільського національного економічного університету. 2019. Вип. 1. С. 186196. URL: http://nbuv.gov.ua/UJRN/Vtneu_2019_1_17

15. Назарова К. О., Михальчишина Л. Г. Податковий аудит: зміст, інваріантність підходів та перспективи розвитку. Облік і фінанси. 2018. № 4. С. 102107. URL: http://nbuv.gov.ua/UJRN/Oif_apk_2018_4_15

16. Назарова К. О., Гоцуляк В. Д. Податковий аудит: еволюція, тренди, концептуальні вектори розвитку. Бізнес Інформ. 2018. № 8. С. 118123. URL: http://nbuv.gov.ua/UJRN/binf_2018_8_20

17. Новицький А. М., Репеха Н. І. Електронний податковий аудит як науково-правова категорія. Ірпінський юридичний часопис. 2019. Вип. 2. С. 109118. URL: http://nbuv.gov.ua/UJRN/irpurpr_2019_2_15

18. Петренко Н. І., Левченко О. Ф., Дмуховська О. М. Характеристика аудиторських процедур податкового аудиту. Вісник Хмельницького національного університету. Економічні науки. 2018. № 2. С. 214218. URL: http://nbuv.gov.ua/UJRN/Vchnu_ekon_2018_2_42

19. Петрик О.А., Біляченко О.Л. Податковий аудит: значення, планування та процедури перевірки. Економіка. Фінанси. Право. 2019. № 8. С. 2025. URL: http://nbuv.gov.ua/UJRN/ecfipr_2019_8_5

20. Подік І. І. Електронний аудит як один із податкових інструментів подолання негативних наслідків та загроз для економіки України, спричинених пандемією covid-19. Економіка та держава. 2020. № 6. С. 118121. URL: http://nbuv.gov.ua/UJRN/ecde_2020_6_21

21. Стріжкова А. В. Концепція «держава у смартфоні»: напрям державної політики чи засіб модернізації економічного та суспільного розвитку України. Право та інновації. 2019. № 3 (27). С. 1419. DOI: https://doi.org/10.31359/2311-4894-2019-27-3-14

22. Чудак Л. А.Податковий аудит в Україні: стан, проблематика та перспективи розвитку. Ефективна економіка. 2018. № 12. URL: http://nbuv.gov.ua/UJRN/efek_2018_12_35

23. Шаповалова О. В. Цифрова платформа електронного адміністрування податку на додану вартість. Право та інноваційне суспільство. 2018. № 2. С. 2330. DOI: https://doi.org/10.31359/2309-9275-2018-11-2-23

24. Шигун М., Журавель А. Податковий аудит і податковий контроль: модель взаємодії та законодавче регулювання. Облік і фінанси. 2022. № 3. С. 4655. URL: http://nbuv.gov.ua/UJRN/Oif_apk_2022_3_8

25. Kononenko, L., Atamas, O., Nazarova, H., Selishcheva, E., & Kononenko, S. Optimization of small agricultural producer's taxation by creating innovative-integrated structures. Scientific Horizons, (2022). 25(6), 100110. DOI: 10.48077/scihor.25(6).2022.100-110

26. KPMG. (2018). Transforming the tax function through technology guide. A practicalguide to 2020. URL: https://assets.kpmg/content/dam/kpmg/xx/pdf/2018/04/transforming-the-tax-function-final.pdf

27. Tax Code of Ukraine. (2010). URL: https://zakon.rada.gov.ua/laws/show/2755-17

28. The Intra-European Organization of Tax Administrations. EU - E-Audit Road Map (Version 3) Standards for Auditors working in the area of Electronic Audit // IOTA. 2015. February 4. URL://www.iota-tax.org/publications/iota- report-for-tax-administrations---audit-procedures---edp-audit.html

29. The official site of State Tax Service of Ukraine. URL: https://tax.gov.ua

Размещено на Allbest.ru