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RESEARCH CENTER FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

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Liburkina L. M.

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Tax Procedural Risk of Losing the Fourth-Group Single-Tax Status: A Matrix of Judicial Classification of Violations
Gryn V. P.

Gryn, Viktoriіa P. (2026) “Tax Procedural Risk of Losing the Fourth-Group Single-Tax Status: A Matrix of Judicial Classification of Violations.” Business Inform 9:740–740.

Section: Accounting and Auditing

Article is written in Ukrainian
Downloads/views: 0

UDC 336.22:338.43:347.998.85(477)

Abstract:
This study develops a methodological instrument differentiating an agrarian enterprise’s substantive non-compliance with fourth-group requirements from procedural untimeliness, a formalised reporting deficiency, and procedurally unlawful status cancellation. Normative-doctrinal analysis is combined with directed qualitative content analysis of 15 merits-based judicial decisions from 2024–2026 and one interim-relief adjudication. The methodological unit is the chain «tax obligation – taxpayer conduct – tax-administration classification – administrative-control procedure – administrative-decision form – judicial outcome». It is found that judicial determinations depend on substantive-procedural configurations rather than error labels. Appropriateness of the audit procedure was determinative in nine cases, the non-filing/late-filing distinction in four, and judicial treatment of a return submitted under an incorrect type in two. Proposed are a non-compensatory sustainability test, L = B ? F ? P ? D ? G; a risk vector, R = ?M; L; E?; a judicial-classification matrix; three risk zones; and an annual status-confirmation control map. Limitations of the research arise from the fact that purposive sampling cannot quantify doctrinal prevalence. The framework supports ex ante screening rather than outcome prediction; validation requires corpus expansion and independent double coding. Practical implications of the used approach are pre-deadline defect identification, construction of a reproducible audit trail, allowing for appropriate response selection concerning a tax authority’s letter, audit report, or cancellation decision. Social implications encompass a proportionate classification in order to strengthen legal certainty, institutional predictability, and confidence in tax administration. The study introduces a dual-track representation of tax-procedural risk that separately evaluates taxpayer-conduct materiality and administrative-procedure legality.

Keywords: fourth-group single tax; agrarian enterprise; tax risk; cancellation of registration; judicial practice; tax reporting; documentary audit; internal control.

Tabl.: 4. Formulae: 2. Bibl.: 31.

Gryn Viktoriіa P. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Accounting and Taxation, Zaporizhzhia National University (66 Zhukovskoho Str., Zaporіzhzhia, 69600, Ukraine)
Email: [email protected]

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