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BUSINESS INFORM №6-2017

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35

Section: Accounting and Auditing
UDC 336.02
Tymchenko O. M., Sybirianska Y. V., Svyrydenko O. O.
The Risks of Development and Implementation of Unified Reporting on the Income Tax of Natural Persons and the Single Contribution to Compulsory State Social Insurance (p. 227 - 233)

The development of a uniform reporting form on the income tax of natural persons (ITNP) and a single contribution to compulsory State social insurance (SSC) is a topical issue, taking into account the objective, set in the course of tax reform, to simplify the procedures for completing statements and reporting to fiscal authorities. Despite the existence of a suitable framework for the development of a uniform form, the activities of merging, transforming, reducing the number of reporting forms are accompanied by certain risks. The authors have systematized the discussion and problem aspects of the process of developing and implementing a unified reporting format for ITNP and SSC. The article identifies the risks associated with uncertainty of the results of tax and pension reforms, different views as to content of the reporting forms on the part of fiscal authorities and on the part of bodies of the Pension fund of Ukraine, harmonization of the timing of accounting and its types. Attention is focused on the internal and the external risk sources. A warning about the possible amalgamation of ITNP and SSC into one tax has been reasoned. Recommendations for removing obstacles to the harmonization process have been proposed.
Keywords: income tax of natural persons, single contribution to compulsory State social insurance, tax accounting, tax agent, insurer.
Tabl.: 2. Bibl.: 10.

Tymchenko Olena M. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]
Sybirianska Yuliia V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]
Svyrydenko Oleksandr O. – Postgraduate Student, State Scientific Research Institute for Informatization and Modeling Economy (38 Druzhby Narodiv Blvd, Kyiv, 01014, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Tymchenko, Olena M., Sybirianska, Yuliia V., and Svyrydenko, Oleksandr O. (2017) “The Risks of Development and Implementation of Unified Reporting on the Income Tax of Natural Persons and the Single Contribution to Compulsory State Social Insurance.” Business Inform 6:227–233.


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