PECULIARITIES OF THE WORK OF THE ELECTRONIC CABINET OF TAXPAYERS

ABSTRACT

Teslyuk N.P., Gutsalyuk O.I. Features of the electronic cabinet of taxpayers. Visnyk National Transport University. Series «Economic sciences». Scientific and Technical Collection. - Kyiv: National Transport University, 2021. - Issue 2 (49).

The article examines the structure and principle of operation of the electronic office of the taxpayer, its advantages and disadvantages.

The object of research is the electronic office of the taxpayer.

The purpose of the work is to analyze the work of the electronic office of the taxpayer.

Research method - a method of operationalization of concepts, induction and deduction.

The interaction of taxpayers and controlling bodies with the use of information and communication technologies is on the way to reforming the state bodies of Ukraine in accordance with the requirements of the European Union. One of the directions of modernization of the information system of the State Tax Service is the introduction of a new electronic service for providing electronic services to taxpayers using the Internet environment and a single web portal of the State Tax Service of Ukraine - a personal electronic office of the taxpayer. The electronic service was developed as part of the «Tax Block» system.

The structure of the electronic office of the taxpayer is considered in detail. The advantages of submitting electronic reporting are analyzed and the ways to improve the work of the electronic cabinet are identified.

KEY WORDS: ELECTRONIC CABINET, TAXPAYER, WEB PORTAL, TAXES, FEES.

REFERENCES

  1. Electronic office of the taxpayer: from the origin of the idea to its implementation in practice. [Electronic resource] - http://kmp.ua/uk/analytics/exclusive/e-cabinet-of-the-taxpayer/ [in Ukrainian].
  2. The updated «Electronic office of the payer» earned in test mode [Electronic resource]: Interactive accounting. - Access mode: https://interbuh.com.ua/ru/documents/onenews/90988/. [in Ukrainian].
  3. Service «Electronic office of the payer» updated [Electronic resource]: Bulletin officially on taxes. - Access mode: http://www.visnuk.com.ua/ru/pubs/id/9854. [in Ukrainian].
  4. On approval of the Procedure for the functioning of the Electronic Cabinet [Electronic resource]: Order of the Ministry of Finance of Ukraine dated 07.2017 №637. - Access mode: http://zakon2.rada.gov.ua/laws/show/z0942-17. [in Ukrainian].
  5. Matveychuk L. Electronic tax service - a modern mechanism of public administration of taxation: a practical aspect / Matveychuk. Actual problems of public administration. 2014. Vip. 2 (58). Pp. 113-119. [in Ukrainian].
  6. Electronic office. [Electronic resource]: State Tax Service. - Access mode: https://cabinet.sfs.gov.ua/. [in Ukrainian].

AUTHOR

Tesliuk Natalia Petrovna, Candidate of Economic Sciences, Associate Professor, National Transport University, Associate Professor of the Department of Finance, Accounting and Auditing, e-mail: natalitesluk@gmail.com, +380679205826, Ukraine, 02097, Kyiv, Radunska str. 3, 49.

Gutsalyuk Elena I., National Transport University, the assistant of finance, accounting and audit, e­mail: sheptynova_lena@ukr.net, tel. +380976585175, Ukraine, 03118, Kyiv, Zgurovsky str. 18.

REVIEWER

Bondarenko EV, Doctor of Economics, Professor, CJSC «Ukrainian Academy of Investment Development and Construction», Kyiv, Ukraine

Bondar NM, Dean of the Faculty of Economics and Law, Doctor of Economics, Professor of Economics, National Transport University, Academician of the Transport Academy of Ukraine, member of the Committee on Public-Private Partnership of the Federation of Transport Employers of Ukraine.

Article language: Ukrainian

Open Access: http://publications.ntu.edu.ua/visnyk/49/173-178.pdf

Print date: 15.03.2021

Online publication date: 05.04.2021

 

Search