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Tax Control over Settlements with the Budget for Personal Income Tax
Bоhatyrоva A. О., Sliunina T. L.

Bоhatyrоva, Anastasiia О., and Sliunina, Tetiana L. (2024) “Tax Control over Settlements with the Budget for Personal Income Tax.” Business Inform 7:394–401.
https://doi.org/10.32983/2222-4459-2024-7-394-401

Section: Finance, Money Circulation and Credit

UDC 657.6

Abstract:
The article discusses the content, essence and main tasks of tax control. The main and secondary elements for the performance of tax control functions on the accrual and payment of personal income tax (PIT) have been determined. The key stages in the tax audit of the accrual and payment of personal income tax are analyzed; penalties and other types of responsibility for the identified violations are considered. The aim of the study is to review the current legislation on personal income taxation. This includes an analysis of laws, regulations, and guidelines governing the taxation of income at the individual level. In particular, the mechanisms of tax control are considered. Today, the personal income tax to the Consolidated Budget of Ukraine occupies one of the main places in the total amount of tax revenues (second only to revenues from VAT). Timely and complete formation of budget revenues, in which tax revenues occupy a decisive place, acquires special importance in the context of ensuring the financing of tasks and functions performed by the State authorities and local self-government. Ensuring proper tax control involves several key aspects. First, it is a systematic monitoring and analysis of taxpayers’ financial activities to identify possible violations and risks. Secondly, improving the legislative framework in order to eliminate gaps and ensure transparency of tax procedures. Thirdly, an important component is to increase financial literacy and awareness of citizens about their tax obligations and rights. The article examines the essence, content and tasks of tax control. The elements of tax control over the accrual and payment of personal income tax have been determined. The stages of tax audit of the accrual and payment of personal income tax, as well as liability and fines in case of violations are analyzed. In addition, possible ways to improve tax control were discussed, in particular, the introduction of modern information technologies to automate processes and reduce the human factor, which will contribute to improving the efficiency of the tax system as a whole.

Keywords: personal income tax, tax control, desk audit, tax evasion, penalties.

Fig.: 3. Tabl.: 3. Bibl.: 13.

Bоhatyrоva Anastasiia О. – Student, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: bо[email protected]оm
Sliunina Tetiana L. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Statistics, Accounting and Taxation, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

List of references in article

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