ICT and Personal Income Tax Control in Ukraine

Simple item page
dc.contributor.authorTymchenko, Olena
dc.contributor.authorТимченко, Олена Миколаївна
dc.contributor.authorТимченко, Елена Николаевна
dc.contributor.authorSybirianska, Yuliia
dc.contributor.authorСибірянська, Юлія Володимирівна
dc.contributor.authorСибирянская, Юлия Владимировна
dc.date.accessioned2020-11-11T12:40:00Z
dc.date.available2020-11-11T12:40:00Z
dc.date.issued2017-05
dc.description.abstractThe fiscal authorities use ICT for PIT compliance monitoring. But the formed electronic database is not available to detect income that is paid unofficially. In the result, the great part of individuals’ income is not taxed and the fiscal authorities cannot reveal it. For this purpose, it is necessary to connect the electronic databases of all tax agents. Especially it is important for the fiscal authorities to have access to the information on bank current accounts transactions of the taxpayers. The authors suggest creating the taxpayers’ electronic cabinets for individuals where the information received from all tax agents including banks will have been accumulated and give recommendation as to the way this information should be used for controlling. They pay attention to the risks and problems that can occur in the process of realizing their idea.uk_UA
dc.identifier.citationTymchenko O. ICT and Personal Income Tax Control in Ukraine [Electronic resource] / Olena Tymchenko, Yuliia Sybirianska // Integration, harmonization and knowledge transfer : proceedings of the 13th international conference on ict in education, research and industrial applications (Kyiv, Ukraine, May 15–18, 2017), ICTERI / [ed. by: Vadim Ermolayev et al.]. – Electronic text data. – CEUR-WS.org, online, 2017. – Vol. 1844. – P. 48–55. – Mode of access: http://ceur-ws.org/Vol-1844/10000048.pdf. – Title from screen.uk_UA
dc.identifier.urihttps://ir.kneu.edu.ua:443/handle/2010/34293
dc.language.isoenuk_UA
dc.publisherCEUR-WS.orguk_UA
dc.subjectPersonal income taxuk_UA
dc.subjectState register of individual taxpayersuk_UA
dc.subjecttax controluk_UA
dc.subjecttax complianceuk_UA
dc.subjecttaxpayers’ electronic cabinetuk_UA
dc.subjecttax agentuk_UA
dc.titleICT and Personal Income Tax Control in Ukraineuk_UA
dc.typeArticleuk_UA
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
T_S_10000048.pdf
Size:
555.11 KB
Format:
Adobe Portable Document Format
Description:
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
Кафедра фiнансiв імені Віктора Федосова