Issue №: 3 (61)
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.
ACCOUNTING, REGULATORY AND LEGAL ASPECTS OF CHARITABLE DONATIONS BY BUSINESS ENTITIES FOR THE ARMED FORCES OF UKRAINE
PODOLIANCHUK Olena – Candidate of Economic Sciences, Head of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: podolianchuk_l@i.ua).
KOVAL Natalia – Candidate of Economic Sciences, Associate Professor of the Department of Account and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: Natkov@i.ua).
ISHCHENKO Yana – Candidate of Economic Sciences, Associate Professor of the Department of Account and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: jana_2006@ukr.net).
In the article, a study of the regulatory and legal support of the activities of charitable organizations and support by business entities of the Armed Forces of Ukraine is carried out. Problematic aspects of accounting and taxation of charitable assistance provided by business entities for the needs of the army are presented and the relevance of solving this methodological issue is substantiated. In particular, it is determined that different terms are used in legislation and scientific literature to describe charity. Forms and types of charitable activity in Ukraine were studied. Attempts have been made to distinguish between these concepts. The forms of charity (volunteer, humanitarian, philanthropic) are characterized and the types (charitable donation, charitable grants, public collection of charitable donations, charitable servitudes and charitable endowments) and methods of their giving are substantiated. The characteristic features of charitable assistance are determined: voluntary, selfless, purposeful. The need to regulate certain provisions and define terms in the field of charitable activities was confirmed, and amendments to the current legislation were proposed. The rating of charity in Ukraine was studied and the distribution of costs by spheres of its provision was presented. It was found that according to Ukrainian legislation, charitable assistance to the army is provided in the form of charitable donations and can be provided both in cash and in kind, in particular from charitable organizations, legal entities and individuals, and territorial communities. It has been proven that properly organized accounting of charitable donations will ensure the control of the intended use of the donated property and reduce abuses in this area, as well as affect the possibility of applying tax benefits in the terms of payment of value added tax, excise duty and income tax. The procedure for documenting charitable donations for the benefit of the army and the need to form an Act of acceptance and transfer of humanitarian (charitable) aid are substantiated. The changes made to the Tax Code of Ukraine regarding the taxation of charitable aid given to the army were considered. Taking into account the specifics of the research, a method of accounting for charitable assistance for various options for its provision (voluntary transfer or alienation of property) is proposed.
1. Akt pryymannya-peredachi humanitarnoyi (blahodiynoyi) dopomohy [Act of acceptance and transfer of humanitarian (charitable) aid]. Retrieved from: https://ips.ligazakon.net/document/TB0672 [in Ukrainian].
2. Blahodiynist. Slovnyk ukrayinskoyi movy [Charity. Dictionary of the Ukrainian language]. Retrieved from: http://sum.in.ua/s/blaghodijnistj [in Ukrainian].
3. Byudzhetnyy kodeks Ukrainy: Zakon Ukrainy № 2456-VI [Law of Ukraine «Budget Code of Ukraine» № 2456-VI]. (2010, July 8). zakon.rada.gov.ua. Retrieved from: http://zakon.rada.gov.ua/laws/show/2456-17#Text [in Ukrainian].
4. Voloshenko, A.V. (2022). Orhanizatsiyno-pravovi aspekty obliku nadkhodzhen blahodiynykh pozhertv u Zbroynykh Sylakh Ukrayiny v umovakh voyennoho stanu [Organizational and legal aspects of the accounting of receipts of charitable donations in the Armed Forces of Ukraine under martial law]. Social development & Security, 12, 2, 57-63. DOI: 10.33445/sds.2022.12.2.5 [in Ukrainian].
5. Hudz, A.O. (2018). Ponyattya ta pravove rehulyuvannya blahodiynoyi diyal’nosti v Ukrayini [Concept and legal regulation of charitable activities in Ukraine]. Derzhava ta rehiony. Seriia: Pravo – State and regions. Series: Law, 4 (62), 65-68 [in Ukrainian].
6. Hudz, A.O. (2019). Klasyfikatsiya form i vydiv blahodiynoyi diyalʹnosti v Ukrayini [Classification of forms and types of charitable activity in Ukraine]. Pivdennoukrayinskyy pravnychyy chasopys – South Ukrainian legal journal, 1, 61-64. DOI: https://doi.org/10.32850/sulj.2019.1-15 [in Ukrainian].
7. Deyaki pytannya otrymannya, vykorystannya, obliku ta zvitnosti blahodiynoyi dopomohy: Postanova Kabinetu Ministriv Ukrainy № 202 [Decree of the Cabinet of Ministers of Ukraine «Some issues of receipt, use, accounting and reporting of charitable assistance» № 202]. (2022, March 5). zakon.rada.gov.ua. Retrieved from: http://zakon.rada.gov.ua/laws/show/202-2022-%D0%BF#Text [in Ukrainian].
8. Instruktsiya pro zastosuvannya planu rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zobovyazan i hospodarskykh operatsiy pidpryyemstv ta orhanizatsiy: Nakaz Ministerstva finansiv Ukraini № 291 [Order of the Ministry of Finance of Ukraine «Instructions on the application of the chart of accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations» № 291]. (1999, November 30). zakon4.rada.gov.ua. Retrieved from: http://zakon4.rada.gov.ua/laws/show/z0893-99 [in Ukrainian].
9. Ukrainskyi frum blahodiinykiv. Statystychni dani [Ukrainian forum of benefactors. Statistics]. Retrieved from: https://rating.ufb.org.ua/rating/blago-charts?currentYear=2020 [in Ukrainian].
10. Ishchenko, Ya.P., Podolianchuk, O.A., & Koval, N.I. (2021). Finansovyy oblik II [Financial accounting II]. Vinnytsia: Kushnir Yu.V. [in Ukrainian].
11. Nasibova, O.V. (2020). Blahodiynist yak dzherelo finansovykh resursiv sotsialnoho zakhystu naselennya [Charity as a source of financial resources for social protection of the population]. Efektyvna ekonomika – Efficient economy, 10. DOI: 10.32702/2307-2105-2020.10.60. Retrieved from: http://www.economy. nayka.com.ua/ pdf/10_2020/62.pdf [in Ukrainian].
12. Podatkovyy kodeks Ukrainy: Zakon Ukrainy № 2755-VI [Law of Ukraine «Tax Code of Ukraine» № 2755-VI]. (2010, December 2). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/2755-17#Text [in Ukrainian].
13. Podolianchuk, O.A. (2015). Upravlinskyy kontrol yak vyd vnutrishnohospodarskoho kontrolyu pidpryyemstva [Management control as a type of internal economic control of the enterprise]. Ekonomika, finansy, menedzhment: aktualni pytannya nauky i praktyky – Economics, finance, management: topical issues of science and practical activity, 1 (1), 117-126 [in Ukrainian].
14. Poryadok finansovoho zabezpechennya potreb natsionalnoyi oborony derzhavy, mobilizatsiynoyi pidhotovky, zakhodiv z mobilizatsiyi ta Zbroynykh Syl za rakhunok blahodiynykh pozhertv fizychnykh ta yurydychnykh osib: Postanova Kabinetu Ministriv Ukrainy № 339 [Resolution of the Cabinet of Ministers of Ukraine «The procedure for financial provision of the needs of the national defense of the state, mobilization training, mobilization activities and the Armed Forces at the expense of charitable donations of individuals and legal entities» № 339]. (2015, May 15). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/ laws/show/339-2015-%D0%BF#Text [in Ukrainian].
15. Pro blahodiynu diyalnist ta blahodiyni orhanizatsiyi: Zakon Ukrainy № 5073-VI [Law of Ukraine «On charitable activities and charitable organizations» № 5073-VI]. (2012, July 5). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/5073-17#Text [in Ukrainian].
16. Pro bukhhalterskyy oblik ta finansovu zvitnist v Ukrayini: Zakon Ukrainy № 996-ХІV [Law of Ukraine «On accounting and financial reporting in Ukraine» № 996-XIV]. (1999, July 16). zakon3.rada.gov.ua. Retrieved from: http://zakon3.rada.gov.ua/laws/show/996-14 [in Ukrainian].
17. Pro volontersku diyalnist: Zakon Ukrainy № 3236-VI [Law of Ukraine «On volunteering» № 3236-VI]. (2011, April 19). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/3236-17#Text [in Ukrainian].
18. Pro humanitarnu dopomohu: Zakon Ukrainy № 1192-XIV [Law of Ukraine «On humanitarian aid» № 1192-XIV]. (2022, November 22). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/1192-14#Text [in Ukrainian].
19. Pro Zbroyni syly Ukrainy: Zakon Ukrainy № 1934-ХІ [Law of Ukraine «On the Armed Forces of Ukraine» № 1934-ХІ]. (1999, December 6). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/1934-12#Text [in Ukrainian].
20. Pro mobilizatsiynu pidhotovku ta mobilizatsiyu: Zakon Ukrainy № 3543- ХІІ [Law of Ukraine «On mobilization training and mobilization» № 3543-ХІІ]. (1993, October 21). zakon.rada.gov.ua. Retrieved from: https://zakon.rada. gov.ua/laws/show/3543-12#Text [in Ukrainian].
21. Pro peredachu, prymusove vidchuzhennya abo vyluchennya mayno v umovakh pravovoho rezhymu voyennoho chy nadzvychaynoho stanu: Zakon Ukrainy № 4765-V [Law of Ukraine «On the transfer, forced alienation or seizure of property under the legal regime of martial law or state of emergency» № 4765-V]. (2012, May 17). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/ laws/show/4765-17#Text [in Ukrainian].
22. Pro spetsrakhunok dlya dopomohy Armiyi [About a special account for assistance to the Army]. bank.gov.ua. Retrieved from: https://bank.gov.ua/ua/ news/all/nbu-pererahuvav-na-potrebi-viyskovih-208-mlrd-grn-za-minuliy-tijden-na-spetsrahunok-nadiyshlo-mayje-125-mln-grn [in Ukrainian].
23. Pro Tovarystvo Chervonoho Khresta Ukrayiny: Zakon Ukrainy № 330-IV [Law of Ukraine «About the Red Cross Society of Ukraine» № 330-IV]. (2002, November 28). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/ laws/show/330-15#Text [in Ukrainian].
24. Serbyn, R.А. (2016). Determinatsiya form blahodiynoyi diyalnosti [Determination of forms of charitable activity]. Pidpryyemnytstvo, hospodarstvo i pravo – Entrepreneurship, economy and law, 12, 47-52 [in Ukrainian].
25. Sivak, O.B. (2014). Blahodiynist yak skladova sotsialno vidpovidalnoyi diyalnosti pidpryyemstva: oblikovyy aspect [Charity as a component of socially responsible enterprise activity: accounting aspect]. Ekonomika i orhanizatsiya upravlinnya – Economics and management organization, 1 (17) – 2 (18), 233-237 [in Ukrainian].
26. Za odnu dobu na spetsrakhunok dlia zboru koshtiv na potreby armii nadiishlo maizhe 300 mln hrn [In one day, almost UAH 300 million was deposited into a special account for collecting funds for the needs of the army]. bank.gov.ua. Retrieved from: https://bank.gov.ua/ua/news/all/za-odnu-dobu-na-spetsrahunok-dlya-zboru-koshtiv-na-potrebi-armiyi-nadiyshlo-mayje-300-mln-grn [in Ukrainian].
27. Ukraina potrapyla v top-10 naishchedrishykh krain svitu [Ukraine is among the top 10 most generous countries in the world]. vpolshchi.pl. Retrieved from: https://vpolshchi.pl/ukrayina-potrapila-v-top-10-najshedrishih-krayin-s-681731 2572263264a [in Ukrainian].
About 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
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 450 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 "
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)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
