ALGORITHMIZATION OF TAX CONTROL OF SETTLEMENT OPERATIONS OF BUSINESS STRUCTURES

Аннотация

The article discusses the theoretical and applied foundations of algorithmization of tax control of settlement transactions of business entities. The need to strengthen the analytical component in tax control in order to increase its efficiency and prevent tax evasion is substantiated. An algorithm for tax control of settlement transactions is proposed, based on the analysis of the financial and economic activities of business entities, taking into account risk factors and the use of modern digital technologies. The stages of the algorithm are disclosed, including the identification of objects of control, collection and analysis of information, conducting office and on-site audits, as well as the formation of recommendations for eliminating the identified violations. The importance of an integrated approach to ensuring the transparency and legality of settlement transactions in order to improve tax discipline is emphasized. Key words: tax control, algorithmization, settlement operations, entrepreneurial structure, digitalization, financial monitoring, tax risks, automation, taxation system, economic security. The most important elements of tax control, in addition to its forms, are its types and methods. As a rule, tax control is carried out through inspections, audits and analysis. The methods of their implementation are inseparable from the types of control measures. The methodology of tax control is quite extensive, it includes general scientific methods, such as analysis, synthesis, modeling, scientific abstraction, etc., empirical methods, in particular inventory, control measurements of work, formal and arithmetic checks, written and oral surveys and specific methods, namely methods of economic analysis, economic and mathematical methods, methods of probability theory and mathematical statistics. The first thing tax control begins with is checking the main financial and economic indicators of the activities of business structures. In the process of control, a number of tasks are set: - analysis of the financial condition of the business structure; - analysis of the liquidity of the balance sheet; - calculation and evaluation of financial ratios; - determination of financial stability; - analysis of accounting financial statements. The main methods of tax control of settlement operations of business structures are inspection and audit. They are the most in demand as a system of control actions. Based on the importance of these methods, we will later dwell on their characteristics in more detail. So, let’s draw conclusions. The following can be considered as methods of tax control: obtaining information and documents; from banks; from taxpayers; obtaining explanations from taxpayers, page 622 INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE ISSN: 2692-5206, Impact Factor: 12,23 American Academic publishers, volume 05, issue 04, 2025 Journal: https://www.academicpublishers.org/journals/index.php/ijai tax agents and fee payers; verification of accounting and reporting data; requesting documents during a tax audit; requesting documents on the taxpayer, fee payer and tax agent or information on specific transactions; seizure of documents and objects; access of tax officials to the territory or premises for conducting a tax audit; inspection of premises and territories used to generate income (profit); participation of a witness; examination; involvement of a specialist to assist in the implementation of tax control. What all these methods have in common is that they ensure the implementation of tax control, but do not have independent significance. Moreover, the use of some of these methods outside the framework of a tax audit is not permitted by the Tax Code. Based on the above, it seems appropriate to single out the algorithm for monitoring tax liabilities as an object of tax control over settlement transactions of business entities. Tax audits should be based on a specific algorithm. In this case, stages can be identified based on the logical sequence of calculating the tax liability, Figure 1. STAGES OF TAX AUDITING STAGE 1 Control of the validity of determining the object of taxation STAGE 2 Checking the correctness of the tax period definition Reliability of the completeness of the formation of the STAGE 3 tax base and the correctness of the application of tax rates STAGE 4 Analysis of the legality of applying tax benefits and deductions STAGE 5 Determining the final amount of tax burden Figure 1 - Algorithm of tax control over settlement transactions. One of the most difficult taxes to calculate and one of the most significant for the budget is the value added tax (VAT). VAT tax control includes an assessment of the internal control system, verification of the correctness of the calculation of sales tax and the maintenance of the sales book, verification of the correctness of the VAT withdrawal, deduction from the budget and the maintenance of the purchase book, VAT settlements and the compliance of