Conceptual basis for introduction of a new risk model in the activity of the fiscal authorities of Ukraine


  • O. Sushkova University of the State Fiscal Service of Ukraine
Keywords: tax audit; risk-oriented model; risk operations; risk taxpayers; financial and tax report; fiscal authorities of Ukraine.

Abstract

This article represents the author’s view of a new risk model of tax control, an enactment of which can promote control function of the Fiscal Service of Ukraine and ensure fiscal efficiency of the Ukrainian tax system. New risk model of tax control includes a set of procedures which allow successive detection of risk entities and their differentiation into groups by the level and type of the task risk; by pre checking analysis of risk taxpayer’s activity; by determination of the quantity and set of procedures needed to conduct the audit on risk taxpayer’s behavior. It is substantiated that there is a necessity in widening of information support that would detect risk entities and conduct task audit on their activity. Hereby is presented for the first time the algorithm for conducting an audit on risky taxpayers, which includes an application of different complex of control procedures according to the risk level of entity’s activity. As the basis for determining the structure of the audit procedures, the author suggests using a tax risk profile which represents a meaningful description of the scheme used to minimize tax payments, type and nature of tax operations, tools and methods which were applied by the entity in order to reduce or avoid tax payments. It is substantiated that the author's approach to elaborate a risk-oriented model of tax control allows us to evaluate the quality of the materials of inspections, completeness and quality of tax risks audit, thereby promoting the efficiency of tax control in Ukraine through the development of tax auditor competence.

References

Compliance Risk Management: Managing and Improving Tax Compliance. Guidance note, approved by Committee on Fiscal Affairs of OESD, October 2004.
Pashko, P.V., & Tarangul, L. L. and others. (2015). Reforming the tax system of Ukraine: Challenges and guidelines. Monograph, series "Tax and Customs Affairs in Ukraine", vol. 29. Kyiv, LLC "New Print", p. 570 [In Ukrainian].
Пашко П. В., & Тарангул Л. Л. та інші. (2015). Реформування податкової системи України: сучасні виклики та орієнтири. Монографія, серія «Податкова та митна справа в Україні», т. 29. Київ, ТОВ «Новий друк», 570 с.
Risk-based tax audits: approaches and country experiences / Munawer Sultan Khwaja, Rajul Awasthi, and Jan Loeprick, editors. The International Bank for Reconstruction and Development, The World Bank, 2011, р. 156.
Strategic Development Initiatives of SFS by 2020. Official website of State Fiscal Service of Ukraine. – URL: http://sfs.gov.ua/media-tsentr/novini/322784.html. [In Ukrainian].
Стратегічні ініціативи розвитку ДФС до 2020 року. Офіційний сайт ДФС України. – URL: http://sfs.gov.ua/media-tsentr/novini/322784.html
Sushkova, E., & Brehov, S., & Sybirianska, Y., & Boreiko, N., & Sokolova, K. (2017). Risk corporate profit taxpayers and methods of their detection by analysis of financial report indicators. Irpin, Alerta, p. 96 [In Ukrainian].
Ризикові платники податку на прибуток підприємств та методика їх виявлення на основі аналізу показників фінансової звітності / за заг. ред. О. Є. Сушкової. – Ірпінь : Алерта, 2017. – 96 с.
Tax Code of Ukraine. No 2755-VI, dated 02/12/2010. – URL: http://zakon2.rada.gov.ua/laws/show/2755-17. [In Ukrainian].
Податковий кодекс України від 02.12.2010 № 2755-VI. – URL: http://zakon2.rada.gov.ua/laws/show/2755-17.
The order of forming a plan-schedule of taxpayers audits. Order of the Ministry of Finance of Ukraine, No. 524, dated 02/06/2015, in the wording of 14/04/2017. – URL: http://zakon5.rada.gov.ua/laws/show/z0751-15?lang=uk. [In Ukrainian].
Порядок формування плану-графіка проведення документальних планових перевірок платників податків. Наказ Міністерства фінансів України № 524, від 02.06.2015 р., в редакції від 14.04.2017 р. – URL: http://zakon5.rada.gov.ua/laws/show/z0751-15?lang=uk.
The recommended procedure for interaction of the SFS divisions in the complex elaboration of value added tax risks. Order of the State fiscal service of Ukraine, No. 543, dated 07/07/2015. – URL: http://www.profiwins.com.ua/uk/letters-and-orders/gna/6370-543.html
Рекомендований порядок взаємодії підрозділів ДФС при комплексному відпрацюванні податкових ризиків з податку на додану вартість. Наказ Державної фіскальної служби України від 28.07.2015 р. № 543. – URL: http://www.profiwins.com.ua/uk/letters-and-orders/gna/6370-543.html
Vitlinskyy, V.V., &Redych, O.V. (2009). Methodology for the risk management in taxation. Scientific Journal of NUSTSU, 3 (46), 107-113. [In Ukrainian].
Вітлінський, В. В., &Редич, О. В. (2009). Методологічні основи управління ризиками у адмініструванні податків. Науковий вісник НУДПСУ, №3 (46), 2009, С.107-113.
Published
2018-04-30
How to Cite
Sushkova, O. (2018). Conceptual basis for introduction of a new risk model in the activity of the fiscal authorities of Ukraine. Fundamental and Applied Researches in Practice of Leading Scientific Schools, 26(2), 126-132. Retrieved from https://farplss.org/index.php/journal/article/view/316