| Issue: | 2025 №4 (92) |
| Section: | Finances, accounting and taxation |
| UDK: | 336.225 |
| DOI: | https://doi.org/10.33271/ebdut/92.137 |
| Article language: | Ukrainian |
| Pages: | 137-151 |
| Title: | Mechanism for suspension and unblocking VAT tax charges as a tool of management control in the context of sustainable development |
| Authors: | Usatenko O. V., Dnipro University of Technology,
Shyshkova N. L., Dnipro University of Tehnology,
Nesterov D. V., Dnipro University of Technology |
| Annotation: | Methods. The methodological foundation of the study is based on the scientific contributions of experts and the norms of tax legislation governing VAT taxation. The results were obtained through methods of analysis and synthesis, used to generalize the procedures for registering tax invoices with regard to potential events, mechanisms for suspending and unblocking VAT invoices, and identifying existing shortcomings in management control processes related to organizational and documentary responses. Historic and logical approaches were employed to examine regulatory approaches to the development of risk criteria for operations, as well as their characteristics and applications. General and specific methods were applied in forming specific lists of documents and developing recommendations to improve procedures for proving the absence of tax violations and addressing identified issues. A systemic approach enabled a comprehensive risk analysis and the development of proposals to enhance the transparency and reliability of tax information. Results. The article summarizes methodological approaches to enhancing the effectiveness of management control over tax reporting, focusing on the mechanism for suspending and unblocking VAT invoices. It analyzes current directions in the development of tax control systems within a risk-based approach, identifying organizational and practical shortcomings, particularly those related to assessing the risks of fictitious transactions. Specific steps taxpayers should take to improve transparency, aligned with European standards, are outlined. The main categories of risks and the criteria for assessing the reliability of tax information used in decisions to suspend or unblock tax invoices are systematized. An information model for proving the absence of tax violations is proposed as a response mechanism within the VAT electronic administration system. Novelty. The study summarizes methodological, organizational, and practical improvements to management control of tax reporting in the context of Ukraine’s European integration processes and the harmonization of tax regulation at the business entity level, particularly concerning the suspension and unblocking of VAT invoices. Practical value. The research results have an applied nature, offering step-by-step approaches, scientific and methodological developments, and solutions to organizational shortcomings in tax reporting management control. They support the creation of a modern model for monitoring the circulation of VAT invoices, enhancing tax administration efficiency and increasing trust among users of financial information. |
| Keywords: | Management control, Tax reporting, VAT invoices, Suspension and unblocking mechanism, Risk-based approach, Electronic administration, Sustainable development |
| File of the article: | EV20254_137-151.pdf |
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