Economy, finances, management: Topical issues of science and practical activity


Issue №: 1 (55)

Published: 2021.05.27
DOI: 10.37128/2411-4413-2021-1

The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

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DOI: 10.37128/2411-4413-2021-1-8
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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: podolianchuk_l@i.ua).


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.

Keywords: taxes, fees, accounting, taxation, direct taxes and fees, indirect taxes and fees.

List of references

1. Kaletnik, H.M., Honcharuk, I.V., Yemchyk, T.V., & Lutkovska, S.M. (2020). Ahrarna polityka ta zemelʹni vidnosyny [Agrarian policy and land relations] Vinnytsya: VNAU [in Ukrainian].

2. Dokhody zvedenoho byudzhetu Ukrayiny [Revenues of the consolidated budget of Ukraine] (25, February 2021). index.minfin.com.ua Retrieved from: https://index.minfin.com.ua [in Ukrainian].

3. Kalambet, (Yudina) S.V., & Tkachenko, V.YE. (2016). Podatky yak instrument vyrivnyuvannya finansovykh rezultativ diyalnosti subyektiv hospodaryuvannya [Taxes as a tool for equalization of financial results of economic entities]. Ekonomika i suspilstvoEconomics and society, 5, 350-356 [in Ukrainian].

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].

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About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 250 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

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”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "