|Title||ELECTRONIC CABINET OF THE TAXPAYER|
|Аuthor(s)||Serhii Kostornoi, Ph.D., Ass. Prof.
Ivan Demchenko, Ph.D., Ass. Prof.
Dmytro Motornyi Tavria State Agrotechnological University
|Аnbstract||One of the important tasks of the State Tax Service of Ukraine is to ensure convenient, fast and reliable exchange of information between taxpayers and regulatory authorities. The article considers in detail the practical aspects of the functioning of the information and telecommunication system “Electronic Cabinet”. The electronic cabinet provides an opportunity to:
– view information about the taxpayer
– reconciliation of taxpayers’ calculations with the state and local budgets;
– automated determination of mandatory for filling and submission of tax reporting forms and invoices for the pay-
ment of taxes and fees of a particular taxpayer;
– filling out, checking and submitting tax returns, reporting to the supervisory authority;
– access of taxpayers to the system of electronic administration of value added tax, including the ability to generate,
verify and confirm tax invoices;
– submission of appeals and other documents, etc.
The shortcomings of the current form of implementation of the functions of the “Electronic Cabinet” system are revealed: delay in receiving the second receipt; incorrect invoices for payment; lack of some reporting forms; imperfect information protection system; impossibility of delimitation of access rights of officials of the enterprise. The latest legislative changes regarding the work of the electronic cabinet and directions for improving the work of the State Tax Service in the field of digitalization are considered.
An e-office is an important means of interaction between taxpayers and regulatory authorities. Its possibilities for access to data from state registers, submission of tax returns in electronic form, control over the status of payments for individual taxes, and the use of the electronic VAT administration system are most widely used. The work of the electronic cabinet is constantly improving. Issues of information security, technical reliability, expansion of functionality need attention.
|Key words||taxes, Electronic Cabinet, State Tax Service of Ukraine, tax reporting, qualified electronic signature, information technology in taxation.|
|Download||pdf (C. 53-58)|