{"id":14328,"date":"2020-11-20T12:00:52","date_gmt":"2020-11-20T10:00:52","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=14328"},"modified":"2020-11-20T03:59:29","modified_gmt":"2020-11-20T01:59:29","slug":"value-added-tax-in-the","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/value-added-tax-in-the\/","title":{"rendered":"Matros O., Melnyk L., Mykhailovyna S. Value Added Tax in the Aspect of Forming the Company’s Accounting Policy"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: H25, \u042032, \u041a34, \u041c49<\/em>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V23(2020)-19<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Matros Olena<\/strong>, PhD in Economics, Associate Professor of the Department of Accounting and Taxation, Uman National University of Horticulture, Uman, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0001-7133-4700<\/a>
\ne-mail:<\/strong> matros.helena@gmail.com<\/a><\/p>\n

Melnyk Liudmyla<\/strong>, Doctor of Economics, Professor, The Head of the Department of\u00a0 Accounting and Taxation, Uman National University of Horticulture, Uman, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-2498-5556<\/a>
\ne-mail:<\/strong> liudmyla.melnyk21@gmail.com<\/a><\/p>\n

Mykhailovyna Svitlana<\/strong>, PhD in Economics, Associate Professor of the Department of Accounting and Taxation, Uman National University of Horticulture, Uman, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-1682-5790<\/a>
\ne-mail:<\/strong> mihailovina@gmail.com<\/a><\/p>\n

 <\/p>\n

Value Added Tax in the Aspect of Forming the Enterprise Accounting Policy<\/h2>\n

 <\/p>\n

Annotation. Introduction<\/strong>. Currently, indirect taxes play a crucial role in shaping the state’s Tax Policy and creating the legal basis for a market economy. In their composition; the value-added tax acts as one of the regulators of the redistribution of public goods and one of the main and stable sources of income to the budget; as well as a way to distribute the tax burden, which allows maintaining the economic and legal equality of taxpayers.<\/p>\n

Purpose<\/strong>. The aim of the research is to identify possible directions for improving the process of managing value added tax in terms of the forming the enterprise accounting policy.<\/p>\n

Results.<\/strong> The research has identified a number of problems on the chosen topic, including: the problem of practical application of the principle of undisputed tax credit and non-execution of court decisions; lack of predictability of changes in tax legislation; uncertainty of tax risks and possible measures to prevent them. Based on the outlined problems, opportunities have been assessed and the feasibility of reducing the tax burden on business entities under VAT has been determined. The significance of tax planning has been determined – it allows you to provide for the size of the tax obligation to be paid and control the correctness of its accrual. If new business conditions arise, planning allows you to analyze tax factors and take them into account in the process of implementing tax policy.<\/p>\n

Conclusions.<\/strong> The theory of taxation defines the essence and content of the tax policy of the enterprise in terms of value added tax; tax risk zones related to VAT payment have been investigated; the concept of tax risk as a special type of financial risk characterizing the possibility of unforeseen financial losses (collection of tax arrears; penalties for late payment of tax; collection of penalties; non-reimbursement of VAT at zero tax rate; inability to use VAT tax credit) related to changes in tax legislation or is the result of taxpayer activity or actions of tax authorities; proposed classification of types of tax risks by VAT depending on the reasons for their occurrence and proposed means of preventing risks associated with the calculation and payment of VAT.<\/p>\n

Keywords<\/strong>: Value Added Tax; Corporate Tax Policy; tax planning; tax risks; tax optimization; tax administration.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Biletska, M. (2020). Tendentsii ta znachennia sudovykh doktryn pry rozghliadi podatkovykh sporiv. Retrieved from http:\/\/ndi-fp.nusta.com.ua\/thesis\/533\/ [in Ukrainian].<\/li>\n
  2. Bilobrovenko, V. (2018). Dodana vartist yak obiekt opodatkuvannia podatkom na dodanu vartist. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu<\/em>. Seriia: Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo,<\/em> 20 (1), 51-55 [in Ukrainian].<\/li>\n
  3. Hrabchuk, L., Laichuk, S. M. (2017). Podatkove planuvannia: osoblyvosti orhanizatsii na pidpryiemstvi. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu<\/em>,<\/em> 2 (37), 30-34 [in Ukrainian].<\/li>\n
  4. Dokhody derzhbiudzhetu Ukrainy (2020). Official web-site. Retrieved from<\/em> https:\/\/index.minfin.com.ua\/ua\/finance\/ budget\/gov\/income\/ [in Ukrainian].<\/li>\n
  5. Dubovyk, Iu., Kovalchuk, T. O. (2016). Konverhentsyia mekhanyzmov nalohooblozhenyia dobavlennoi stoymosty Ukrayn\u044b y Evrosoiuza. Naukovyi visnyk Odeskoho natsionalnoho ekonomichnoho universytetu<\/em>, 8, 16-28 [in Ukrainian].<\/li>\n
  6. Duliba,V. (2018). Osoblyvosti pravozastosuvannia u podatkovykh vidnosynakh. Yurydychnyi naukovyi elektronnyi zhurnal<\/em>, <\/em>\u00a03, 145-149 [in Ukrainian].<\/li>\n
  7. Mykhailovyna, O., Matros, O. M. (2019). Oblikova polityka ahrarnykh pidpryiemstv yak diievyi mekhanizm rehuliuvannia bukhhalterskoho obliku. Mizhnarodnyi naukovyi zhurnal “Internauka”. Seriia: “Ekonomichni nauky”, <\/em>3. doi: https:\/\/doi.org\/10.25313\/2520-2294-2019-3-4821 [in Ukrainian].<\/li>\n
  8. Nikiforova, M. O. (2019). Pidstavy ta umovy zastosuvannia pryntsypu priorytetnosti zastosuvannia podatkovoho zakonodavstva. Chasopys Kyivskoho universytetu prava,<\/em>1, 110-115 [in Ukrainian].<\/li>\n
  9. Ometsinska, (2016). Oblikova informatsiia: ekonomichna sutnist ta kryterii yakosti. Visnyk Ternopilskoho natsionalnoho ekonomichnoho universytetu<\/em>,<\/em> 3, 131-141 [in Ukrainian].<\/li>\n
  10. Osadcha, O. (2019). Podatkove planuvannia ta podatkova optymizatsiia v systemi upravlinnia pidpryiemstvom. Naukovi zapysky Natsionalnoho universytetu Ostrozka akademiia. Seriia: Ekonomika<\/em>,<\/em>14, 125-130 [in Ukrainian].<\/li>\n
  11. Semenko, M. (2011). Podatkovyi i finansovyi oblik PDV zghidno Podatkovoho kodeksu Ukrainy. Oblik i finansy APK<\/em>,<\/em> 2, 52-57 [in Ukrainian].<\/li>\n
  12. Sydorovych, O. , Melnyk, N. V. (2015). Opodatkuvannia dodanoi vartosti v umovakh pohlyblennia i rozshyrennia intehratsiinykh protsesiv v Yevropeiskomu prostori. Hlobalni ta natsionalni problemy ekonomik<\/em>,<\/em> 5, 941-946 [in Ukrainian].<\/li>\n
  13. Voronova, K. (2011). Slovnyk finansovo-pravovykh terminiv<\/em> (2nd ed.). Kyiv: Alerta [in Ukrainian].<\/li>\n
  14. Shyhun, M. M., Ullubiieva K. K. (2012). Metodychnyi instrumentarii vnutrishnoho kontroliu rozrakhunkiv za PDV. Visnyk Khmelnytskoho natsionalnoho universytetu, <\/em>\u00a02, 083-086 [in Ukrainian].<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 09 September 2020<\/p>\n

    \"matros.pdf\"<\/div>
    matros.pdf<\/div><\/div>
    <\/div>
    <\/div>
    Size: <\/span>0.42 Mb<\/span><\/div>
    Download Now!<\/a><\/span>355<\/span> Downloads<\/span><\/span><\/div><\/div>
    <\/div>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n\n
    \n

    How to quote this article?<\/p>\n<\/td>\n<\/tr>\n

    Matros O., Melnyk L., Mykhailovyna S. (2020). Value Added Tax in the Aspect of Forming the Company&#39;s Accounting Policy. Modern Economics<\/em>, 23(2020), 120-124. DOI: https:\/\/doi.org\/10.31521\/modecon.V23(2020)-19.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<< Back to contents<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

    <\/div>\n

    [\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_column_text] JEL Classification: H25, \u042032, \u041a34, \u041c49 DOI: https:\/\/doi.org\/10.31521\/modecon.V23(2020)-19 [\/vc_column_text][vc_column_text] Matros Olena, PhD in Economics, Associate Professor of the Department of Accounting and Taxation, Uman National University of Horticulture, Uman, Ukraine ORCID ID: 0000-0001-7133-4700 e-mail: matros.helena@gmail.com Melnyk Liudmyla, Doctor of Economics, Professor, The Head of the Department of\u00a0 Accounting and Taxation, Uman National University of
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[138],"tags":[139],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/14328"}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=14328"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/14328\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media\/13475"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=14328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=14328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=14328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}