Management of tax risks in agricultural enterprises through a production cost standardization system in the context of digitalization and fiscal decentralization

Abstract

The current development of Ukraine’s tax system is characterized by the active implementation of digital technologies, automated data analysis systems, and risk-oriented approaches to tax administration. Under such conditions, ensuring the economic justification of production costs incurred by agricultural enterprises becomes increasingly important, as these costs directly influence the formation of value-added tax (VAT) credits, affect production costs, and serve as one of the key indicators in assessing tax risks. At the same time, the processes of fiscal decentralization enhance the role of effective tax management as a tool for ensuring the stability of local budget revenues and improving the tax discipline of business entities.

The purpose of the study is to substantiate the theoretical foundations and develop a methodological approach to tax risk management in agricultural enterprises through a production cost standardization system under conditions of digitalization and fiscal decentralization. The research is based on general scientific and special methods, including analysis and synthesis for summarizing scientific approaches to tax management and cost standardization; a systems approach for examining the interrelationships between production, accounting, and taxation processes; and graphical and tabular methods for visualizing research results and constructing a tax risk management model.

The study systematizes digital information sources used by the State Tax Service of Ukraine to monitor the activities of agricultural enterprises, including value-added tax reporting, the Unified Register of Tax Invoices, and statistical reporting forms. It is proved that modern digital mechanisms enable the automated comparison of cultivated areas, crop yields, volumes of purchased resources, cost structures, and product sales indicators, thereby facilitating the formation of taxpayers’ risk profiles. A methodological approach to controlling material costs in crop production based on technological maps is proposed. The approach includes planning cultivated areas, standardizing resource consumption, documenting production costs, analyzing deviations, and conducting digital verification of data. Furthermore, a model for minimizing tax risks through a production cost standardization system is developed, ensuring the interconnection between technological maps, primary accounting documents, accounting records, statistical reporting, and tax reporting.

The practical significance of the obtained results lies in the possibility of applying the proposed approach to improve the reliability of accounting information, ensure the economic justification of production costs, minimize tax risks, and strengthen the tax security of agricultural enterprises under conditions of digital economic transformation and fiscal decentralization.