IDENTIFICATION OF PREREQUISITES FOR COMPLEX APPLICATION OF REGISTRATORS OF SETTLEMENT OPERATIONS AS A MEANS OF ACCOUNTING, CONTROL AND TAXATION

The article identifies the role of small and medium-sized businesses in the successful development of the country's economy. The procedure for legislative consolidation of the obligation to conduct cash transactions through the registrar of settlement transactions has been established. Arguments of opponents of mandatory fiscalization in Ukraine are presented (impossibility of achieving a positive effect from total registration of settlement operations, confirmed by analysts and economists, increasing the cost of doing business, creating additional corruption risks, leveling the positive effect of simplified taxation). The relaxations on fiscalization adopted for entrepreneurs for 2020–2021 have been studied. Statistical data on cash register registration in 2022 are analyzed. Identified categories and activities of entrepreneurs who do not fall under fiscalization (entrepreneurs-payers of the single tax in the first group, the sale of goods of their own production, entrepreneurs living in rural areas, etc.). The etymology of the concepts of autonomous and software registrars of settlement operations is studied. Their comparative characteristics are carried out. The order of registration of autonomous and software cash registers is determined. It is established what are the shortcomings of the autonomous cash register and how they can be eliminated. The problems faced by entrepreneurs when using registrars of settlement operations are studied: the possibility of reaching and exceeding the limit, the mandatory availability of primary documents, determining the registration address of the cash register, interruptions in the fiscal server. The positive consequences of fiscalization have been established. The degree of responsibility for violation of the legislation on registration of settlement operations is determined. The possibility of reducing the responsibility by adopting a new bill, which at the time of the study is under consideration in the Verkhovna Rada of Ukraine after the introduction of the proposed amendments.