THE VALUE-ADDED TAX: PROBLEMS AND DIRECTIONS FOR IMPROVING ACCOUNTING, ANALYSIS AND CONTROL
DOI:
https://doi.org/10.30890/2567-5273.2024-31-00-069Keywords:
Accounting, tax invoice, tax liability, tax credit, VAT, tax base, tax ratesAbstract
Modern economic development of Ukraine and its regions to a large extent determined by the state of tax policy. Tax reforms, implemented in recent years, have fully reflected the importance and impact taxes on the development of socio-economic processes iMetrics
References
Sas, L., Balaniuk, I., Shelenko, D., Vasylyuk, M., Matkovskyi, P., & Hnatyshyn, L. (2023). INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN THE ACCOUNTING SYSTEM OF UKRAINE. Financial and Credit Activity Problems of Theory and Practice, 1(48), 78–90. https://doi.org/10.55643/fcaptp.1.48.2023.3952
Ohrenych, Y., & Dibrova, V. (2021). Improving the taxation of enterprises in Ukraine by taking into account the international experience of reforming tax systems. Economic Scope, (172), 35-42. https://doi.org/10.32782/2224-6282/172-6 [in Ukrainian].
Skrypnyk, S., Boiarova, O. and Demianyshyna, O. (2022), “Expectations of business from the new taxation system”, Ekonomika ta derzhava, vol. 1, pp. 13–18. DOI: 10.32702/2306-6806.2022.1.13 [in Ukrainian].
Podatkovyi kodeks Ukrainy vid 02.12.2010 r. [Tax Code of Ukraine dated 02.12.2010]. (n.d.). zakon.rada.gov.ua. № 2755-VI. Retrieved from https://zakon.rada.gov.ua/ laws/show/2755-17 [in Ukrainian].
Instruktsiia z bukhhalterskoho obliku podatku na dodanu vartist: zatverdzhena Nakazom Ministerstva finansiv Ukrainy vid 01.07.1997r. [Instructions for accounting of value added tax: approved by the Order of the Ministry of Finance of Ukraine dated July 1, 1997]. (n.d.). zakon5.rada.gov.ua. Retrieved from http://zakon5.rada.gov.ua/ laws/show/z0284-97 [in Ukrainian].
Pro vnesennia zmin do Poriadku podannia finansovoi zvitnosti: Postanovy Kabinetu Ministriv Ukrainy vid 11 lypnia 2018 r. № 547 [On making changes to the Procedure for submitting financial statements: Resolution of the Cabinet of Ministers of Ukraine dated July 11, 2018 No. 547]. (n.d.). zakon5.rada.gov.ua. Retrieved from https://zakon.rada.gov.ua/laws/show/547-2018-%D0%BF [in Ukrainian].
Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini: Zakonu Ukrainy vid 16.07.1999 r. № 996-XIV. [On accounting and financial reporting in Ukraine: Law of Ukraine dated July 16, 1999 No. 996-XIV]. (n.d.). zakon5.rada.gov.ua. Retrieved from https://zakon.rada.gov.ua/laws/show/996-14 [in Ukrainian].
Shapovalova, A., Demianyshyna, O., Kudlaieva, N., Plekan, M., & Skrypnyk, S. (2023). The Value-Added Tax (VAT) administration benchmarking: A case study of Western European countries. Journal of Eastern European and Central Asian Research (JEECAR), 10(5), 855–870. https://doi.org/10.15549/jeecar.v10i5.1240 [in Minneapolis].
Volchanska, L., & Yushkovskyi, D. (2023). TAX ASPECT OF ORGANIZATION OF ACCOUNTING AND AUDIT OF VALUE ADDED TAX. Economy and Society, (55). https://doi.org/10.32782/2524-0072/2023-55-10
Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini: Zakonu Ukrainy vid 16.07.1999 r. № 996-XIV [On the Audit of Financial Statements and Auditing Activities: Law of Ukraine dated 21.12.2017 No. 2258-VIII, as amended]. (n.d.). zakon.rada.gov.ua. Retrieved from zakon.rada.gov.ua/laws [in Ukrainian].
Bilobrovenko, T.V. (2018), “Accounting and control of value added tax budget calculations”, Abstract of Ph.D. dissertation, 08.00.08, DVNZ «Kyivskyi natsionalnyi ekonomichnyi universytet imeni Vadyma Hetmana», Kyiv, Ukraine, P. 280.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Authors
This work is licensed under a Creative Commons Attribution 4.0 International License.