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The domestic banking sector should become one of the main driving forces of the structural reorganization of the industrial and agricultural sectors. To implement this objective, it is necessary to develop...
The article states that the organization of modern production and commercia...
Agriculture is one of the main branches of the national economy of Ukraine. Accordingly, the logic of accounting rules, connected with the objects of this branch, must be based on the national inte...
In modern conditions, the functioning of the world financial insurance system i...
Farms (individual and family) are an important component of the agrarian sector of the Ukrainia...
The tax system of any country is formed primarily in order to fulfil t...
The main characteristics of the current tax system are considered, its advantages and disadvantages
are highlighted.
The systems of direct and indirect taxation in Ukraine are investigated, their features and problems
of functioning are revealed and characterized. The reasons for the imperfection of certain types...
The article describes the problems associated with the financial support of agricultural production in Ukraine, on the basis of which w...
The article deals with the economic essence and content of lease. For the purpose of
ordering, purposeful and effective regulation, the main classification features of lease are
defined and systematized. The functions of lease are considered. The problems of legal
regulation of lease relations in Ukraine ar...
The article defines the role of productive land resources of agriculture as an important object of accounting and taxation. The existing system of accounting and control provision and statistical aggregation of information on land resources of agricultural enterprises is characterized. The lack of proper display of qualitative characteristics of...
The article presents the present-day vision and mechanism for the formation of financial instruments in the form of encoded resources. The legal status of such instruments has been explored and the positive and negative aspects of their use have been identified and grouped. The study of the change in the value of this type of currency during the...
The article is devoted to the urgent issues of applying tax abatement on the personal income tax for study at higher and secondary educational institutions; for payment of the interest amount on a mortgage; for insurance payments; for vehicle re-equipment; for construction of affordable housing, etc. Peculiarities of taxation of tax abatement tr...
The article reveals the peculiarities of formation of accounting policy of farms. In particular, the direct link between the size of the farm (its kind) and the chosen element of the accounting policy are investigated. The order of choosing the form of organization and the form of accounting is considered.
The order and features of develo...
This article examines the current state of accounting support for current and non-current tangible assets in budgetary institutions. The analysis of the recei...
The article considers methodologi...
DOI: 10.37128/2411-4413-2021-1-8
The publication is devoted to the development of recommendations for agricultural enterpr...
The article examines the normative definition of the concept of «profit» and clarifies its various interpretations. A critica...
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 o...
The research article emphasizes the peculiarities of the Value Added Tax (hereafter – VAT) mechanism functioning, which provides not only one-direction movement of funds to the budget, but also the reverse movement. Due to such a variety of fiscal relations, there is a doubling of interests for the state and value added tax payers. It is d...
The article examines the theoretical, methodological and practical aspects of the development of social entrepreneurship in Ukraine in modern conditions. The main factors affecting the slow development of this sector have been identified and analyzed, including: lack of legislative regulation of the activities of social enterprises, insufficient...
The article is devoted to the study of the impact of humanity on the natural environment and the justification of the sources of the formation of financial resources for the environmental purposes in the context of social responsibility of citizens. It was established that the existing «consumer» system of human interaction with the...
The article examines the main aspects of accounting for financial results and its components. It is established that the quality of information reflected in the accounting for financial results directly affects the adoption of management decisions by various users of accounting information. It is established that the current regulatory and legal...
The article is devoted to the study of the content of the concepts related to the occurrence of emergency situations in the activities of agrarian business entities, the clarification of their impact on the financial results of activities, and the justification of the accounting support for the facts of their occurrence. The lack of a normative...
The article examines key aspects of forming a socially responsible business model in the hospitality industry of Ukraine, in particular in wartime conditions, as well as practical approaches to implementing environmental initiatives that ensure sustainable development and a harmonious balance between economic efficiency and the social mission of...
The paper describes the situation when agricultural enterprises are forced to work with limited human resources. It is noted that labor potential is a component of the resource potential of business entities. The concepts of personnel, labor force, labor resources, personnel, labor and intellectual potential are characterized. The legislative do...
The article examines the specifics of budgetary value-added tax (hereinafter – VAT) refunds to business entities engaged in the transportation of goods by road. It highlights the importance of increasing the competitiveness of road carriers by directing VAT refunds to the development of transport infrastructure under martial law in Ukraine...
