ACCOUNTING IN TAXATION OF ENTERPRISES
PODOLIANCHUK Olena – Candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3 Sonyachna str., e-mail: firstname.lastname@example.org).
The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget. The main criteria for distinguishing between direct and indirect taxes are highlighted: method of translation: direct – one participant in the calculation and payment, indirect – several participants; object of taxation: direct – from income, profit, property and resources, indirect – from the value of consumption or use of goods; subject of payment: direct is paid by the taxpayer – the manufacturer or seller, the owner of the goods, indirect – by the subject of the tax burden (the buyer who incurs costs). Taking into account the research of scientists and their own opinion, it is proposed to substantiate at the legislative level the terminology of definitions of direct and indirect taxes, as well as to outline a clear classification list. It is proved that accounting influences management decisions, as the received accounting information certifies the data on the activity of the enterprise and gives the chance to carry out further planning and control. It is determined that the purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amounts of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes. The accounting process of calculations for taxes and fees of business entities is outlined. It is proposed to separate the objects of taxation in the accounting policy of enterprises.
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4. Kaletnik, H.M., & Yemchyk, T.V. (2020). Derzhavne rehulyuvannya sotsialno-ekonomichnoho rozvytku silskykh terytoriy v Ukrayini [State regulation of socio-economic development of rural areas in Ukraine]. Ekonomika, finansy, menedzhment: aktualʹni pytannya nauky i praktyky – Economics, finance,management: current issues of science and practice, 2, 7-22 [in Ukrainian].
5. Kosach, I.A., Zhavoronok, A.V., & Marusyak, N.V. (2018). Suchasnyy stan pryamoho ta nepryamoho opodatkuvannya [The current state of direct and indirect taxation]. Naukovyy visnyk Uzhhorodskoho natsionalnoho universytetu – Scientific Bulletin of the Uzhhorod National university, 20,(2), 67-71 [in Ukrainian].
6. Metelytsya, V.M., & Podolyanchuk, O.A. (2020). Upravlinnya ryzykamy blokuvannya podatkovykh nakladnykh/rozrakhunkiv koryhuvan ahropidpryyemstv [Risk management of blocking tax invoices/calculations of adjustments of agricultural enterprises]. Ekonomika, finansy, menedzhment: aktualni pytannya nauky i praktyky – Economy, finance, management: current issues of science and practice, 2, 132-149 [in Ukrainian].
7. Payentko, T.V., & Savchenko, Yu.M. (2018). Teoretychni zasady klasyfikatsiyi perekladannya podatkiv [Theoretical principles of classification of tax transfer]. Biznesinform, 12, 393-399 [in Ukrainian].
8. Podatkovyy kodeks Ukrayiny [Tax Code of Ukraine]. (2010, December 2). Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine. Retrieved from: http://zakon5.rada.gov.ua/laws/show/2755-17 [in Ukrainian].
9. Podolianchuk, O.A., Koval, N.I., & Hudzenko. N.M. (2019). Oblik v fermerskykh hospodarstvakh: navchalnyy posibnyk [Accounting in farms: a textbook]. Kyiv: «Tsentr uchbovoyi literatury» [in Ukrainian].
10. Podolianchuk, O.A. (2020). Accounting and information support of tax calculations. The scientific heritage, 51, 44-54. [in English].
11. Tomnyuk, T.L. (2019). Kontseptualni pidkhody do vyznachennya sutnosti pryamykh ta nepryamykh podatkiv [Conceptual approaches to determining the nature of direct and indirect taxes]. Visnyk Chernivetskoho torhovelno-ekonomichnoho instytutu. Ekonomichni nauky – Bulletin of the Chernivtsi Trade and Economic Institute. Economic sciences, 1 (73), 183-195 [in Ukrainian].
071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "