VAT ELECTRONIC ADMINISTRATION SYSTEM IN UKRAINE: ANALYSIS OF FUNCTIONAL CONFLICTS AND INSTITUTIONAL RISKS

Анотація

he article presents a comprehensive study of the functional, legal and economic aspects of the functioning of the Electronic Value Added Tax Administration System, which was introduced as an innovative fiscal policy tool to ensure automated accounting and counteract tax evasion schemes. It is substantiated that despite the undeniable advantages of the Electronic Value Added Tax Administration System in the field of digitalization and effective blocking of the circulation of fictitious tax credit, its current implementation contains significant systemic contradictions. The central financial problem lies in the rigid binding of the right to register tax invoices to the registration limit, which actually transforms the indirect tax into a limiting factor for the liquidity of conscientious payers. This creates direct risks of disruption of supply chains, non-fulfillment of contractual obligations and unlawful loss of income, which, paradoxically, leads to a reduction in overall fiscal efficiency. Particular attention is paid to institutional and methodological risks. It has been determined that the concentration of the functions of the executor and controller of electronic administration in the hands of the State Tax Service, reinforced by the lack of a transparent and unambiguous methodology for assessing the degree of risk, is the basis for the subjective use of discretionary powers. This is manifested in a significant number of unlawful blocking of tax invoices and an increase in the administrative burden on business. Based on a critical analysis, the need for systemic improvement of the Value Added Tax Electronic Administration System is formulated. Optimization methods include increasing the accuracy of risk monitoring algorithms, ensuring transparency and efficiency of administrative appeal procedures, as well as reviewing the mechanisms for forming key indicators to achieve a balanced ratio between the fiscal security of the state and stimulating economic activity.

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