FISCALIZATION OF ACTIVITIES OF BUSINESS ENTITIES IN CONDITIONS OF TRANSFORMATION PROCESSES

Abstract

The European integration processes of Ukraine's economic system encourage a significant improvement in Ukraine's tax legislation, which aims to radically simplify and reduce the cost of doing business for honest entrepreneurs and reduce their shadow activities. The introduction of mandatory fiscalization for natural persons-entrepreneurs through the use of registrars of settlement operations or software registrar of settlement operations is especially relevant today. The purpose of the article is to highlight current issues regarding the fiscalization of business entities in the context of transformation processes. To solve this goal, the system method was used in the disclosure of the concept of fiscalization; method of analysis in the study of legislation on the introduction of the registrar of settlement transactions or software registrar of settlement transactions; abstract-logical for the implementation of theoretical generalizations and formulation of conclusions. The scientific article analyzes the need to introduce registrars of settlement operations or software registrar of settlement operations for individual entrepreneurs. The stages of gradual fiscalization of natural persons-entrepreneurs of Ukraine are given. The losses caused to the state from the shadow activities of natural persons-entrepreneurs have been studied. The regulatory framework for the application of registrars of settlement operations by single tax payers, in particular, groups of business entities and types of economic activity for which the introduction of a registrar of settlement operations is mandatory or optional; financial responsibility in case of violation of the legislation on the use of the registrar of settlement operations / software registrar of settlement operations. The author's understanding of the concept of fiscalization of business entities is given. The problems that may arise in natural persons-entrepreneurs when using the registrar of settlement operations are outlined. Thus, the fiscalization of economic activity of natural persons-entrepreneurs is a modern manifestation of transformation processes in the form of digitalization between all counterparties at all levels of economic activity. Fiscalization of business entities should be understood as the process of informing business entities of tax authorities through a registrar of settlement operations and / or a software registrar of settlement operations to control the cash flow of entrepreneurs. The practical value of the scientific article is to explain to individuals - entrepreneurs the legislation on the introduction of the registrar of settlement operations / software registrar of settlement operations.