ELECTRONIC TAX AUDIT: CONCEPTUAL FEATURES OF LEGAL REGULATION

Abstract

Having analyzed the concept of electronic audit as a legal category in the national legal system, there are three stages of development of this concept in the financial law of Ukraine: preparatory; introduction of electronic tax and customs declaration and the third - introduction into the legal norm of the imperative obligation of taxpayers to file certain elements of tax reporting exclusively in electronic form. Ukraine has already taken the first steps to implement an electronic audit project by developing a Concept for the implementation of electronic audit (e-audit) for taxpayers. Given the clear deadlines for the introduction of electronic audit and the rules of special financial and tax legislation, it is stated that procedural issues regarding amendments to the Tax Code of Ukraine, preparation of revisions of other regulations on the need for changes in connection with electronic audit, development and preparation of proposals should be completed by the end of 2021, and amendments to current legislation must be developed, submitted to the Verkhovna Rada of Ukraine and adopted by July 1, 2022. Starting in 2022, it is necessary to introduce extensive information promotion in specialized media on the need to switch to electronic software accounting and training them on the formation of a standard audit file (SAF-T UA). In addition, attention is drawn to the need for a set of measures to improve the skills of auditors and specialists of regulatory authorities on the specifics of conducting control audit activities in electronic form. Another area of successful implementation of electronic audit should be the development of case law on the recognition of its results.