THE PROBLEMS OF REFLECTING VAT SETTLEMENTS AND WAYS TO SOLVE THEM
Journal Title: Бізнес-навігатор - Year 2018, Vol 3, Issue 46
Abstract
The article examines the main problems of VAT accounting in accounting and is indicated on the way to solve them. The imperfection of the methodology for the reflection of tax liabilities and the tax credit for VAT on accounting accounts, in the accounting registers, financial and tax reporting, characterize this type of taxes as one of the most difficult parts of the accounting process. The main directions of improving the accounting and reporting of VAT settlements in Ukraine in the article are: the need to abolish the rule of the first event in determining the amount of tax liabilities and the VAT tax credit, the need to specify postings in connection with the introduction of electronic administration and monitoring of tax bills and the need to change the order of reflection VAT calculations in the Balance Sheet (Statement of Financial Condition). The article notes that improving the accounting of VAT payments should be aimed at simplifying it. This will make it transparent, simpler and more understandable
Authors and Affiliations
Т. V. Bilobrovenko
Keywords
Related Articles
- EP ID EP659897
- DOI -
- Views 157
- Downloads 0
THE CONCEPT OF RESOURCE POTENTIAL AS AN ECONOMIC CATEGORY
In the article, based on logical generalizations, the definition of the term “resource potential” is grounded, taking into account the specifics and classifications of the resource potential of agrarian enterprises and t...
CHARACTERISTICS OF THE SYSTEM OF FINANCIAL CONTROL IN THE ENTERPRISE
The article determines the necessity of introducing a system of financial controlling in an enterprise using internal factors of influence through the development and consistent implementation of its own program for impr...
DEVELOPMENT STRATEGY – THE MAIN VECTOR FOR RESTRUCTURING THE REGION’S ECONOMY
The article presents the essence of strategic planning in restructuring the regional economy. It is substantiated that the use of strategic planning will allow choosing the best way of regional development in any region...
THE ROLE OF NATURAL RESOURCE POTENTIAL IN THE DEVELOPMENT OF THE TOURISM INDUSTRY OF THE STATE
The article summarizes the thoughts of Ukrainian scientists and highlights the concept of “natural resource potential” that are essentially important for the tourism industry, which allowed to substantiate it as a part o...
MECHANISM OF PROVIDING AND STABILIZING THE FINANCIAL SUSTAINABILITY OF THE ENTERPRISE
This article shows the structure of the financial stability management mechanism of the enterprise. The main tasks of the process of realizing the main goal of ensuring financial stability of the enterprise are determine...