Please use this identifier to cite or link to this item:
Title: Електронний аудит на основі податкового аудиторського файлу: світовий досвід та українські перспективи
Other Titles: Electronic audit based on the tax audit file: world experience and ukrainian prospects
Authors: Подік І.І.
Podik I.I.
Живко М.О.
Вольних А.І.
Zhyvko M.O.
Volnykh A.I.
Keywords: електронний аудит
стандартний податковий аудиторський файл
податковий аудиторський файл
Electronic audit
Standard Audit File for Tax
Tax Audit File
Issue Date: 2018
Publisher: Соціально-правові студії
Citation: Подік І. І. Електронний аудит на основі податкового аудиторського файлу: світовий досвід та українські перспективи / І. І. Подік, М.О. Живко, А. І.Вольних // Соціально-правові студії. – 2018. –Вип. 1. – С. 158–166.
Abstract: Розглянуто сутність електронного аудиту. Встановлено, що сучасною світовою тенденцією е-аудиту є використання податкового аудиторського файлу. Описано структуру стандартного податкового аудиторського файлу. Розкрито міжнародний досвід впровадження податкових аудиторських файлів, а також способи їх підготовки. Визначено бухгалтерські програми, що використовуються вітчизняними платниками податків, вміст інформаційного масиву яких є достатнім для формування SAF-T. Запропоновано основні заходи щодо імплементації найбільш ефективних напрацювань вживання податкового аудиторського файлу у вітчизняну практику.
This study is exploratory in nature. It was designed to collect data on key issues related to implementation of the digital forms of tax checks, in particular e-audit, Fiscal Services of different countries. The essence of electronic audit is considered in the article. E-audit is defined as: the verification/checking of accounting transactions (and their sources/origins) processed in an electronic environment, using analysis, evaluation and testing audit methods, assisted by computerised tools. It is established that the current world-wide e-audit trend is the use of Standard Audit File for Tax (SAF-T). The SAF-T is a file containing reliable accounting data exportable from an original accounting system, for a specific time period and easily readable by virtue of its standardisation of layout and format that can be used by revenue authority staff for compliance checking purposes. The structure of the standard tax audit file is described. The international experience of introduction of tax audit files is disclosed. The following countries have started implementing a process for submitting transaction data to taxing authorities: Portugal, Luxembourg, Austria, Lithuania, Norway, Poland and other. There are a wide variety of different approaches to SAF-T creation, depending somewhat the systems being used to accounting, as well as the preferences or requirements of the recipient and users of the information contained in the transaction data. Broadly, there are at least three different approaches that may be relevant: 1. Forms based approach offered by regulator or third party. 2. Embedded production with existing software. 3. Special software. It is established that before introducing SAF-T into national practice, it is worth considering that the standard approach can be neither practical nor desirable because each tax service faces a variety of conditions, the legislative environment, administrative practice and the tax culture of taxpayers. The accounting programs used by domestic taxpayers whose contents of the information array are sufficient for the formation of SAF-T are determined. There are «IT-Enterprise», «SaaS», «Softpro», «SAP», Microsoft Dynamics AX etc. The main measures for implementation of the most effective results of using the tax audit file in domestic practice are offered. To introduce an e-audit based on a tax audit file in Ukraine, it is necessary to: 1. Development of the domestic tax audit file based on the recommendations of the OECD. 2. Making appropriate amendments to the regulatory acts aimed at consolidating the duty of creating and submitting taxpayers to the fiscal bodies of the tax audit file (to establish criteria and terms of grant). 3. Creation of accounting software capable of generating the Ukrainian version of the tax audit file, or adaptation to these requirements of existing programs. Another or additional way may be the development of special "solutions", forms or online services for the formation and submission of tax audit files. 4. Selection of specialized software for analysis and verification of tax audit files or development of own domestic software product.
Appears in Collections:Наукові статті

Files in This Item:
File Description SizeFormat 
3079_IR.pdf794.6 kBAdobe PDFView/Open

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.