IMPROVING TAX ADMINISTRATION THROUGH THE FORMATION OF TAX REPORTS AND ELECTRONIC DOCUMENTATION OF AGRICULTURAL PRODUCT PROCUREMENT

Abstract

This article examines the improvement of tax administration through the formation of tax reports and the electronic documentation of agricultural product purchases. The study scientifically substantiates the transfer of authority for generating tax reports on property tax and land tax paid by legal entities, as well as personal income tax and social tax, to tax authorities, thereby removing this obligation from taxpayers. This approach helps reduce the administrative burden on taxpayers, minimize the influence of the human factor in reporting, increase the efficiency of using tax authorities’ information systems, and strengthen tax discipline.  The article also proposes expanding the procedure for electronically formalizing receipt documents when purchasing agricultural products from individuals for cash beyond catering and exporting enterprises and applying it to all business entities. This proposal is important for increasing the transparency of cash turnover, formalizing purchase transactions, clarifying the tax base, and reducing the share of the shadow economy.