Mohyla Iryna-Lyudmyla, PhD candidate, Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, Ukraine; Lecturer, Department of Law and Management, Lviv State University of Life Safety, Lviv, Ukraine

ORCID ID: 0000-0002-3570-1654
e-mail: iryna-liudmyla.a.mohyla@lpnu.ua

Assessment of Accounting and Analytical Support in Value Added Tax Management

Abstract. Introduction. In the context of the dynamic transformation of tax legislation, characterized by a high degree of volatility and regulatory uncertainty, effective management of value-added tax (VAT) is critical for supporting the financial stability of business entities. The relevance of the study is driven by the need for enterprises to adapt to constant changes in tax legislation and to improve the efficiency of their tax management.

Purpose. This scientific article aims to conduct an in-depth theoretical analysis of the methodological approaches used to assess the accounting and analytical support for the VAT management process. The study seeks to reveal the essence and structure of the VAT accounting system.

Results. The research focuses on the theoretical and methodological principles of accounting and analytical support for VAT management, including regulatory and legal aspects, the economic nature of the tax, the organization of accounting for tax credits and liabilities, and the methodology for maintaining VAT accounting and preparing tax reports. The following scientific methods were employed: systemic analysis, comparative analysis, regulatory and legal analysis, and economic and mathematical modelling. Systemic analysis reveals the relationships between elements of accounting and analytical support; comparative analysis identifies differences in methodological approaches to assessing the effectiveness of VAT accounting; regulatory and legal analysis examines the regulatory requirements for VAT accounting; and economic and mathematical modelling develops criteria for evaluating the effectiveness of accounting and analytical support.
This article examines the theoretical aspects of VAT accounting within the framework of Ukraine’s modern tax legislation. Particular attention is paid to analysing the economic nature of VAT, its role in forming budget revenues, and its impact on business activities. Methodological approaches to organising VAT accounting are considered, including accounting for tax liabilities and credits, as well as the application of VAT benefits. Regulatory and legal acts governing VAT accounting and reporting procedures were analysed, along with their impact on the formation of enterprise accounting policies.

Conclusions. The study’s findings can inform the development of practical recommendations to enhance the accounting and analytical support of VAT management and improve the efficiency of tax management within enterprises.

Keywords: accounting and analytical support; tax system; tax policy; taxes; value-added tax; valuation; accounting transactions.

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