Digital Technologies in the System of Modern Models of Interaction between Taxpayers and Tax Authorities

Abstract

The presented study addresses the peculiarities of using digital technologies in the field of interaction between taxpayers and tax authorities.Aim. The study aims to explore the possibilities of introducing advanced digital technologies (Automated Control System (ACS) VAT-2, product labelling, and introduction of online cash registers) into the system of modern models of interaction between taxpayers and tax authorities.Tasks. The authors analyze the specific aspects of implementing ACS VAT-2, product labeling, and online cash registers in business practice and develop recommendations for improving the efficiency of these tools.Methods. This study uses general scientific methods: legal and statistical analysis, synthesis, induction, and deduction.Results. The operating features of ACS VAT-2 are considered, the scheme used by tax authorities to identify organizations benefiting from VAT deduction is shown, and sanctions applied to these entities are described. The study analyzes the operating principle of online cash registers, the major stages of their implementation, and the sanctions applied to entrepreneurs using outdated cash register equipment. In the context of consideration of the mandatory product labeling system, the algorithms for preparing entrepreneurs to the transition towards electronic labeling are examined and the transition periods for specific product groups are estimated.Conclusions. The implementation of ACS VAT-2 digital technologies, online cash registers, and electronic product labeling increases the efficiency of control over product movement along the entire logistics chain and is aimed at preventing tax evasion, particularly with regard to VAT.