Problems of application of settlement operations recorders

Abstract

The article substantiates the need to use a settlement transactions registrar (PPO) as an effective method of controlling the income of business entities and the process of collecting taxes, limiting the volume of "shadow" cash flow, protecting consumer rights. The legal regulation of the use of cash register in Ukraine is considered, the types of cash register are structured and their definitions are given in accordance with the current legislation, the goals of the application of cash register are formulated. Some innovations in the regulation of the application of cash register and changes in the current legislation are analyzed. Typical violations in the use of cash register by business entities have been investigated: conducting transactions for an incomplete amount of the cost of goods sold, errors in primary documents, registers and reporting on cash registers, the use of unauthorized cash registers. A critical assessment of the problems of using cash registers, including the cost of cash registers, a slowdown in trade, increased control by the tax authorities, maintenance, the presence and increase of fines, is given. The directions of overcoming the indicated problems are grounded.