THE IMPORTANCE OF NEW MODERN APPROACHES TO THE NEGATIVE DIFFERENCE COMPENSATION MECHANISM IN VALUE-ADDED TAX ADMINISTRATION

Abstract

This article examines new modern approaches aimed at improving the mechanism for compensating for the negative difference in the administration of value added tax. In particular, the importance of reforms implemented on the basis of digitization, automated tax control, risk management systems and electronic data exchange is highlighted. During the study, the impact of these mechanisms on the activities of taxpayers, the stability of the state budget and the efficiency of tax administration was analyzed. The conclusions obtained will serve to develop practical proposals for further simplifying and increasing the transparency of the processes for compensating for the negative difference under VAT.