The aim of the article is to reveal the content and tools of fiscalization, to outline the foreign experience of fiscalization of the tax process and to assess the current state of the fiscalization procedure in Ukraine, to clarify its national specifics. Fiscalization of cash payments through the use of registrars of settlement transactions is becoming increasingly popular. The latest technologies simplify control and potentially facilitate and reduce the cost of the tax administration process. Digitalization as a process of using digital technologies in document management has become an information-technological prerequisite for fiscalization. The use of registrars of settlement transactions, especially software registrars of settlement transactions, simplifies doing business for economic entities. In particular, the use of cloud technologies makes it possible to turn any computer or smartphone into a «virtual» registrar of settlement transactions. After all, the most common argument against general fiscalization is the economic one, i. e. the cost of equipment and the cost of its maintenance. The article compares the functional features of hardware registrar of settlement transactions and software registrar of settlement transactions. The dynamics of the use of various modifications of registrars by entrepreneurs is analyzed. It is found that recently preference has been given to software registrars of settlement transactions, because according to experts, the operating costs of hardware registrars are almost three times higher than those of software registrars. The resumption of liability for violation of the procedure for making payments for goods (services) has created additional risks for business in the form of penalties. As result, it is determined that fiscalization should be considered in the context of anti-corruption tax reform, which is aimed at simplifying and reducing the cost of doing business for bona fide business entities, aligning the rules of the game. Fiscalization helps to reduce tax evasion and reduce the share of the shadow economy. In Ukraine, the shadow economy is mostly associated with small business, as it is more difficult to control and often does not keep full records. The argument in favor of fiscalization is the reduction of abuse of the simplified taxation system as a result of control over sales volumes. Registrars of settlement transactions can be effectively used to prevent trade in smuggled goods, in particular for customs post-audit.
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Jan 1, 2024
群洋 刘 
Open Access