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Fiscal Digitalization as an Instrument in the Partnership Between the State and the Small and Medium-Sized Businesses
Rudyk N. V.

Rudyk, Nataliia V. (2019) “Fiscal Digitalization as an Instrument in the Partnership Between the State and the Small and Medium-Sized Businesses.” Business Inform 11:316–322.
https://doi.org/10.32983/2222-4459-2019-11-316-322

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 12

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UDC 338.24

Abstract:
The article is aimed at studying the basics of partnership, financial relations between the State and the small and medium-sized businesses. The need to use electronic digital services in the context of paying taxes on the part of the payer and administering them on the part of the State is substantiated. The current list of electronic digital services to small and medium-sized businesses is provided. The list is supplemented by the sources of their receipt and the current name, taking into account legislative changes. Attention is paid to the specifics of registration and receipt of electronic digital services. A step-by-step example of the process of using electronic digital signature as an instrument for fiscal digitalization is presented. It is determined that the electronic digital key is a unique means of logging into taxpayer account. A list of changes related to its generation and use is provided, which confirms the reliability of the instrument. Also presented is an overview of the current modules of the taxpayer account, their tasks and internal contents are described. A description of the components of each module and the practical constituent of their use are provided. The need of the small and medium-sized businesses’ interaction with the taxpayer account as a digitalization instrument is substantiated. Examples of uncertainty in informing taxpayers about their tax obligations are provided. The need to further modernize the services of tax administration by the instruments of fiscal digitalization is substantiated. Measures to improve the taxpayer account in the context of the development of partnership between the State and small and medium-sized businesses are proposed.

Keywords: digitalization, taxpayer account, fiscal digitalization, electronic digital signature, partnership between the State and the SMEs.

Fig.: 2. Tabl.: 1. Bibl.: 12.

Rudyk Nataliia V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance named after V. M. Fedosov, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

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