THE COMPARATIVE ANALYSIS OF TAX AUDIT FILES

Abstract

This study was designed to collect data on key issues related to implementation of the digital forms of tax checks, in particular e-audit, Fiscal Services of different countries. The research is focused on three-areas: a) to explore the essence and the structure of Standard Audit File for Tax; b) to learn the international experience of using tax audit files; c) to develop recommendations on the possibility of introducing the most effective methods in national practice. Standard Audit File for Tax (SAF-T) is an electronic file, which contains accurate audit data, exported from the initial accounting system. SAF-T 1.0 consists of four sections: «Header», «Master Files», «General Ledger Entries» and «Source Documents». In version 2.0, 8 subunits were added to the «Master Files» section: «Taxonomies», «UOMT Table», «Analysis Type Table», «Transaction Type Table», «Products», «Physical Stock», «Owners» and «Assets». The experience of the implementation and components of tax audit files of the leading European countries indicate that: a) most countries use the tax audit file in accordance with the recommendations of the OSER (Portugal, Norway, Austria, Lithuania), but there are some that have substantially modified it (Singapore); b) there are different ways to provide data: from pilot projects and voluntary application, to mandatory filing by certain categories or by all taxpayers; c) mainly the fiscal authorities apply the phased implementation of tax audit files in practice (Austria, Lithuania, Norway, etc.). It is established that before introducing SAF-T into national practice, it is worth considering that the standard approach can be neither practical nor desirable because each tax service faces a variety of conditions, the legislative environment, administrative practice and the tax culture of taxpayers.

Keywords

• Standard Audit File for Tax
• Tax Audit File
• tax checks
• e-audit.