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20ведеш з категори дефолтних за пруденцшними нормами, проте залишаються знецiненими за МСФЗ.
Загалом НБУ змiг пiдтвердити, що статистика NPLs в Укра1т е надшною i практично повнiстю вь дображае справжнiй стан речей у сектора Водно-час, якщо використати ширшу категорш непрацю-ючих кредитiв, яка би охоплювала як дефолтнi, так i знецiненi кредити, то 1хня частка становила би на сьогодш 51.7% замiсть 48.9%, яка вщображена в офiцiйнiй статистицi. Для усунення навiть ще1 роз-бiжностi НБУ плануе зробити визначення непрацю-ючих кредитiв бiльш консервативним, щоб воно охоплювало обидвi категорп[4].
Висновки. Незважаючи на загострення ситуа-ци в кра1ш у зв'язку з економiчною кризою, шдви-щенням обмшного курсу нацiонально валюти, зро-стання шфляцп, та у зв'язку з надзвичайними внут-рiшнiми проблемами, банки всеодно роблять все можливе для покращення управлiння кредитним портфелем. Процес управлшня кредитним портфелем банку призначений для забезпечення максимального прибутку на певний рiвень ризику. При оцшщ кредитного ризику доцiльно роздшити кре-дитний ризик на рiвнi транзакцп та кредитний ри-зик на рiвнi портфеля банку. При управлшш кредитним портфелем, аналiз структури активiв е обов'я-зковою умовою. Зрештою, це залежить ввд складу кредитного портфеля, його ефективносп та прибу-тковостi. Для покращення якосп кредитного портфеля банку необхвдно:
- провести розумну кредитну полiтику Украши, вяк1й сума кредитний портфеля не переви-щуе 35—50%активiв банку;
- постшно контролювати банки, як1 здшс-нюють агресивну кредитну полiтику на баншвсь-кому ринку, тобто бшьше 80% активiв знаходиться в кредитному портфель На нашу думку, вони зна-ходяться пвд загрозою, особливо в перюди нестабь льностi.
- розробляти та суворо дотримуватися по-ложень основно! грошово-кредитно! полiтики з урахуванням зовнiшнiх та внутрiшнiх чиннишв, що впливають на роботу банку;
- забезпечити ефективний мониторинг фь нансового стану позичальника для контролю дина-MiKH сумнiвних борпв у банку;
- переоцiнити кредитний портфель за реальною вартютю (на ринку);
- комерцшш банки повинш ретельно тд-бирати зовшшнього аудитора для запобiгання шах-райству та запобiгання асощаци аудитора особи з банком.
Список л^ератури
1. Аналiз баншвсько! дiяльностi: пвдручник А.М. Герасимович, М.Д. Алексеенко, 1.М. Парасш-Вергуненкота iн. За ред. А.М. Герасимовича. Ки1в.: КНЕУ, 2004. 599 с.
2. Бугель Ю. Аналiз якостi структури кредитного портфеля комерцшних банков в ринкових умовах господарювання .Укра1нська наука: минуле, сучасне, майбутне : збiрник наукових праць. Терно-пiль : Економiчна думка, 2011. Вип. 11. С. 51-57.
3. Жукова Н.К., Зражевська Н.В. Сучасний стан та проблеми управлшня кредитним портфелем комерцшних банков. Економiчний часопис-XXI. -2013. No 1-2 (1). -71 с.
4. Звгт про фшансову стабшьнють Нацюна-льного банку Украши [Електронний ресурс] URL: http://www.bank.gov.ua/stability/report.
5. Огляд банк1вського сектору/НБУ [Елект-ронний ресурс ] URL: https://bank.gov.ua/ua/news/all/kreditaiy-portfel-bankiv-skorotivsya-a-pributok-zmenshivsya-vnaslidok-covid-19-ta-karantinu-oglyad-bankivskogo-sektoru
6. Положення про порядок формування та використання банками Укра1ни резервiв для ввдш-кодування можливих втрат за активними баншвсь-кими операцiями // Постанова Правлшня Нацюна-льного банку Украши ввд 25.01.2012 р. № 23.
7. Чуб П.М. Нетрадицшний пвдхщ управ-лiння кредитним портфелем комерцшного банку (практика) Ринок цiнних паперiв Укра1ни. 2003. No 7-8. С. 55-61.
ОБЛ1КОВО-ШФОРМАЦШНЕ ЗАБЕЗПЕЧЕННЯ РОЗРАХУНК1В ЗА ПОДАТКАМИ
Подолянчук О.А.
Вгнницький нацгональний аграрний унгверситет, завгдувач кафедри обл1ку та оподаткування в галузях економжи,
кандидат економ1чних наук, доцент
ACCOUNTING AND INFORMATION SUPPORT OF TAX CALCULATIONS
Podolianchuk O.
Vinnytsia National Agrarian University, The head of the department of accounting and taxation in the fields of еconomics,
Candidate of Economic Sciences, Associate Professor
Анотащя
В статп дослщжено HayKOBi думки до визначення понять «шформацшне забезпечення», «облшово-аналгтичне забезпечення», «податковий облш». Висловлено думку про доречнють використовувати трак-тування «облш в оподаткуванш», який е складовою облiковоï роботи бухгалтера щодо розрахуншв з бю-
джетом. Обгрунтовано думку, що облiково-iнформацiйне забезпечення розрахунк1в за податками е основою прийняття рiшень зацiкавленими особами. Доведено, що особливосп системи оподаткування суб'ектiв господарювання та специфiчнi методи i прийоми обчислення податк1в i зборiв (обов'язкових платеж1в) впливають на ведения обл^ в оподаткуваннi.
Abstract
The article examines scientific ideas to define the concepts of "information support", "accounting and analytical support", "tax accounting". The opinion is expressed about the appropriateness to use the interpretation of "accounting in taxation", which is a part of accounting for settlements with the budget. The opinion that accounting and information support is the basis for decision-making by interested parties is substantiated. It is proved that the peculiarities of the taxation system of economic entities and specific methods and techniques of calculating taxes and fees (mandatory payments) affect the accounting in taxation.
Ключовi слова: облж в оподаткуванш, шформащя, розрахунки за податками.
Keywords: accounting in taxation, information, tax calculations.
Formulation of the problem. The success of business entities, regardless of organizational and legal form, depends on the effective management . Scientific publications have repeatedly proved that accounting influences management decisions, as the received accounting information certifies the data on the activities of the enterprise and allows for further planning and control. Accounting provides systematization of information in primary documents, accounting registers and reporting forms on the availability of resources, sources of their formation, areas of use, on business processes and operations, their nature and scope, on the formation of income, expenses and results of operations, borrowed and borrowed funds and the state of arrears, etc. Thus, the credentials are the basis for the transformation of data in accordance with user requests. One of the users of accounting information is the state in the person of tax administrators. Therefore, the organization of accounting calculations with the budget is an important tool in the management of the country's economy. Primary documents, accounting registers, reports, which contain information for a certain period and are subject to control in connection with the collection of taxes, fees (payments) and which are aimed at control actions of administrators are subject to administration. Thus, the issue of quality accounting and information support of calculations with the budget determines the relevance of the topic of this study.
Analysis of recent research. Significant contribution to the development of accounting and taxation was made by such scientists as Veremchuk D.V., Grygorenko Y.V., Podolianchuk O.A, Svidersky D., Sopko V.V., Khomin P.Ya. and other.
The attention of scholars and practitioners is focused not only on accounting for tax calculations, because in this area intersect trilateral interests: the state, businesses and citizens. It is obvious that effective tax management will ensure the achievement of a balance of interests of different parties. Therefore, a thorough study requires accounting for tax payments as a basis for their management.
The purpose of the study is to reveal the essence of accounting and information support for tax payments.
Presenting main material. An important aspect of the management system of any enterprise is the information support of accounting.
According to the current legislation, information is any information and / or data that can be stored on physical media or displayed in electronic form [16]. However, only information that is properly collected, systematized and summarized in a usable form plays an important role in the management process. From the reliability, completeness, clarity and relevance of the aggregate information depends on the information support of the management system, aimed at an objective assessment of the facts and results of activities and the validity of management decisions in the future.
Business entities that provide information about their activities and its results, form a certain array of accounting and, accordingly, economic information space. Each company in the process of using information from the external environment and generated within the entity. The accounting indicators summarized in the financial statements become a factor that can influence the decisions of entities regarding their intentions and further actions. Thus, accounting information to some extent forms the economic information space and at the same time depends on it [17].
It should be noted that in scientific research the classification features of information are distinguished in different ways. However, information that characterizes a set of figures, facts, information and other data that mainly quantitatively reflect socio-economic phenomena and processes, refers to economic information. Economic information is the basis of information support of the management process of the business entity [10, p. 81].
In the economic literature there are different approaches to the interpretation of the concept of "information support" (Table 1).
Table 1
Definition of "information support" in the works of domestic and foreign scientists
Authors Definition
Balabanova L., Alachova T. Information support is a set of actions to provide the necessary information for management activities in the specified place based on certain procedures with a given frequency.
Bosak I.P., Paliga E.M., Skull A.V. Information support - the availability of information necessary for the management of economic processes contained in the databases of information systems. Information systems, in turn, are systems for storing, processing, converting, transmitting and updating information using computers and other equipment.
Klymenko O.V. Information support is a set of developed and implemented design solutions for the composition, form of presentation and organization of information contained therein.
Kalyuzhny R., Tsymbalyuk V. Information support is a combination of all the information used, specific tools and methods of its processing, as well as the activities of specialists in the effective use of data, information, knowledge in the management of a particular system
Tereshchenko L.O., Mat-vienko-Zubenko I.I. Information support - an important element of automated accounting information systems designed to display information that characterizes the state of the managed object and is the basis for management decisions
Chernov V.A. Information support is a process of meeting the needs of specific users in information based on the use of special methods and means of its receipt, processing, accumulation and issuance in a user-friendly form
Chumachenko M.G. Information support - the process of providing information and a set of documents in various forms, which reveals the essence of each process.
Source: [21]
Analyzing the data in table 1, we can identify three approaches to the content of information support:
1 - a set of quality information necessary for management;
2 - actions that ensure the registration, generalization, transmission (movement) of information in order to effectively use it;
3 - database of accounting information systems.
The opinions of scientists are justified, because to
make a decision it is necessary to summarize the full array of information and analyze it. At the same time, in modern business conditions it is impossible to ensure the performance of management functions without the availability of the minimum necessary technical and communication means.
The opinion of scientists and researchers that information support is the provision of the company's management to make effective management decisions
with the necessary information array of data obtained from incoming information flows by organizing the technological process of information processing. In addition, information support as a process is part of the concept of communication, ie the process of information exchange, on the basis of which management receives the information necessary for management decisions [20, p. 163].
It is also worth noting that the concept of information support includes all the information used in the management system, as well as a set of information technologies, hardware and software that ensure the receipt, processing and movement of information flows [2, p. 125].
In scientific research, more attention is paid to the separation of the concept of accounting and analytical support (Table 2).
Table 2
Definition of "accounting and analytical support" in the research of scientists
Author Definition
Gilmiyarova M.R. Accounting and analytical support is characterized as a conceptual model consisting of interconnected accounting and analytical procedures and used to provide the management of the corporation with the necessary information.
Zenkina I.V. Accounting and analytical support is an integrated system of accounting and analysis that systematizes information to justify business strategy, coordination of areas of long-term development of the enterprise, systematic assessment of the effectiveness of operational-tactical and strategic management decisions.
Yuzva R.P. Accounting and analytical management - a set of accounting and analytical processes combined into an accounting and analytical system and aimed at meeting the information needs of users by converting primary information into generalized in accordance with the defined objectives, as well as regulatory, methodological, organizational, software, mathematical, technical and ergonomic support.
Kirilov I.M. Accounting and analytical management is a set of interconnected structural elements that form a holistic and continuous process of forming an effective system of accounting, analysis and control of the main key performance indicators of the entity.
Sirtseva S.V. Accounting and analytical support of the management system of agricultural enterprises -the formation of information of an accounting nature, which summarizes the results of activities and analytical, which precedes the adoption of an informed management decision.
Source: formed for [19, p. 86-87]
Also noteworthy is the opinion of Pravdyuk M.V., which defines: "accounting and analytical support - is a documented process of selection of economic data for the management of agricultural enterprises and, depending on the purpose, generates accounting, analysis and control data for management decisions and has different degrees of detail and hierarchy [9, p.128].
At the same time, scientists characterize the definition of information accounting - as a set of input data, database system, their processing, measures to search, obtain, store the necessary information in order to properly implement and reflect economic activity [20, p. 163].
The need for information to make a particular decision is individual and depends on many factors. Therefore, taking into account the theoretical basis, we believe that accounting and information support of tax calculations is a set of reliable, relevant and sufficient accounting information on the content of business transactions related to the origin of the object and base of taxation, and laws and regulations that regulate and determine the relations arising in the field of taxation.
In our opinion, accounting information is recorded in the primary documents, registers, accounts of the accounting system and summarized in the reporting information about business transactions, the proper use of which will ensure positive decisions in the management of the enterprise. The specificity of accounting information is that it is the basic information that comes from the object of management to its subject, and its significance lies in the ability of the subject to exercise previous, current and subsequent control over the object [11, p . 116].
The accounting information should include:
- accounting and reporting data; tax accounting and reporting data; statistical accounting and reporting data;
- data of management accounting and reporting (graphs and tabular materials on production and sales;
plans and budgets, reports on their implementation; production standards and regulations) [14, p. 76].
Accounting information is provided in standard forms, which are regulated (accounting, financial, tax and statistical reporting) and developed directly at the enterprise (internal management reporting).
Let's find out what kind of accounting is used for calculations with the budget.
First of all, it should be noted that in the modern system of economic accounting formed several independent subsystems of a single accounting system. Studies confirm the separation of the subsystem of financial (accounting), management (internal), tax and statistical accounting [12, p. 86]. We are in favor of this division being conditional for the definition and clear justification of the source information to different user groups.
Thus, even before the adoption of the Tax Code of Ukraine, a number of authors argued that there were no grounds for separate tax accounting. Instead, for example, the authors of research and manuals on the organization of accounting proposed to use the term "tax calculations". These authors also believe that the calculations should be made in the accounting system, but in separate special registers. Researchers on taxation believe that issues of tax accounting belong to the field of accounting and reporting, and researchers on accounting - to the field of taxation and finance. One part of the scientists believes that tax accounting does not exist, others replace the definition of "tax accounting" with "tax calculations". In addition, some authors consider it a subsystem of accounting, others call it a system of grouping information to determine the tax base for taxes [12, p. 86].
The emergence of tax accounting in Ukraine and its separation into an independent sphere of accounting activities of enterprises is associated with the adoption in 1997 of the Laws of Ukraine "On corporate income tax" and "On value added tax", which expired due to
entry into force since 2011 of the Tax Code of Ukraine. At the same time, the legislative acts did not contain and do not contain today a definition of the category "tax accounting", do not formulate its principles, goals, objectives and methods. Therefore, the question of the
existence of tax accounting is debatable, a number of scholars do not recognize the right to its existence.
Due to the fact that the current legislation does not define the term "tax accounting", it is interpreted differently in the special literature (Table 3).
Table 3
Definition of "tax accounting" from the point of view of different authors
Author The essence of the concept
Bryzgalin A.V. A system for collecting, recording and processing business information necessary for the correct calculation of the taxpayer's tax liabilities.
Accounting encyclopedia A system of generalizing information to determine the tax base for a particular tax on the basis of primary documents, in accordance with the procedure established by the relevant chapters of the Tax Code.
Geyer E.S. The system of collection, registration, generalization, storage and transmission of information to determine the tax base for taxes according to the rules established by tax legislation, performs the functions of accrual and payment of taxes.
Gusakova O.S. The accounting subsystem, which according to certain rules approved by the state, performs the functions of accrual and payment of taxes to the relevant government agencies.
Zagorodniy A.G., Voz-nyuk G.L. 1) a system of mandatory forms and methods for taxpayers to reflect the results of economic activity or other objects related to the determination of the tax liability for certain taxes; 2) accounting in the tax authorities of taxpayers and the status of their settlements with the budget.
Ivanov Yu.B., Krysovaty A.I., Ki-zima A.Ya., Karpova V.V. An orderly system of collection, registration and generalization of storage and transfer of information to determine the tax base for the tax on the basis of primary documents, grouped in accordance with the procedure provided by current tax legislation.
Kotsupatriy M.M., Kovach S.I., Accounting subsystem, which according to the rules established by the state generates information on the accrual and payment of taxes and fees to the relevant government agencies, whose main task is to control the correctness, timeliness and completeness of accrual and payment of taxes and fees (mandatory payments).
Melnichuk V.V. The process of registration of some and purposeful selection of other informative indicators that are necessary for the analysis, planning and management decisions related to the taxation of the enterprise.
Krysovaty A.I., Kizima A.Y. System of collecting and processing information to determine the tax base of the enterprise in accordance with the requirements of tax legislation.
Maksimova V.F., Artyukh O.V. Comprehensive accounting of tax payments and revenues of taxpayers, carried out at the level of enterprises, organizations and tax authorities.
Nachalov A.V. Accounting for gross income and gross expenses to determine taxable income.
Onysko S.M., Tofan I.M., Gritsyna O.V. System for collecting, recording and processing the information necessary for the correct calculation of the taxpayer's tax liabilities
Paley S.B. Comprehensive accounting of tax payments of all registered and unregistered taxpayers, carried out at the level of legal entities.
Financial dictionary A system of collecting, recording and summarizing information to determine the tax base for taxes based on primary documents grouped in accordance with the procedure provided by tax legislation.
Financial and credit encyclopedic dictionary The tax legislation establishes the sequence of actions of controlling bodies for registration, re-registration or deregistration of persons subject to tax accounting, as well as the activities of controlling bodies for maintaining the Unified State Register of Taxpayers.
Hrabrov A.O. Information grouping system for determining the tax base by taxes based on primary documents grouped in accordance with the procedure provided by current tax legislation.
Source: [3, p. 65]
Analysis of scientific opinions shows that some scientists put in the first and foremost the so-called tax accounting and in fact rejects the need for accounting and gives it secondary importance. It is impossible to agree with this opinion, because the Tax Code of Ukraine (TCU) normatively enshrines the position of
accounting as a single information base. The TCU also states: "For tax purposes, taxpayers are required to keep records of income, expenses and other indicators related to the definition of objects of taxation and tax liabilities, on the basis of primary documents, accounting registers, financial statements, other documents related
to the calculation and payment of taxes and fees, the maintenance of which is provided by law "[12, p. 87].
Given the world practice, scientists identify three models of tax accounting (Fig. 1).
The presented models of tax accounting have both advantages and disadvantages. However, the result must be objective. That is, the object and the tax base must be defined correctly; they will be the same in any model. In this case, the taxpayer must pay the amount
of tax liability on time and in full.
The judgment of D.V. Veremchuk is correct. that tax accounting applies only to those business transactions of taxpayers that reflect the emergence or change of the object of taxation only for income tax and VAT. For other taxes and fees, tax accounting is not required, as the accounting of these taxes and fees is conducted in the accounting system [1].
Models of tax accounting organization
Tax accounting It is conducted according to the
rules of accounting and is based on its data (during the reporting period all business transactions are reflected only in the accounting registers, and at the end of the period the accounting data are transformed into tax accounting data).
Advantages
V
Disadvantages
- maintaining a stable relationship between tax and accounting
- the impossibility of obtaining certain data that are necessary for the calculation of the tax base;
- detection of deviations of accounting rules in different accounting systems in order to take into account these deviations in accounting
\f
Mixed tax accounting is conducted in parallel with accounting, its indicators are formed on the basis of accounting data,
using certain methods provided by the tax legislation
v
V
Advantages
Disadvantages
- allows you to most fully take into account all the nuances of determining certain types of income and expenses for tax purposes
- the need to reflect in the registers of tax accounting the information that is not directly related to the definition of the tax base
Absolute tax accounting. It is conducted in parallel with
accounting and independently of it, on the basis of the same array of primary documentation
\ t \ !
Advantages Disadvantages
V
- it is not necessary to take into account accounting data;
- allows you to interpret the facts of economic activity in accordance with the rules and regulations defined by tax law
v
- the need to create a specialized tax accounting service;
- a significant increase in accounting activities
Source: [6, p. 421]
Fig. 1. Alternative models of tax accounting
In support of this view, we describe the relationship and differences between financial and tax accounting (Table 4).
Table 4
Relationship and differences between financial and tax accounting
Relationship Differences
1. Based on the same primary documents. 2. Record the same facts of economic life. 3. Maintained by the same specialists-accountants. 4. The main part of the information received in both the system of financial and tax accounting is intended for external users. 1. A special approach to determining the time of occurrence of tax liabilities and VAT tax credit, calculation of their amounts. 2. The amount of costs under the TCU is not identical to the amount of operating costs. 3. Different approaches to determining the object of taxation. 4. Different purpose of financial and tax reporting (if the first can characterize the financial condition of the entity in general, the second - only the state of settlements with the budget for the relevant taxes. 5. The task of financial accounting - to ensure the formation of complete and reliable information about activity of the enterprise, its property condition and control over expediency of economic operations, use of material, labor and financial resources.
Source: [7, p. 10]
According to Swiderski D., it is correct to use the term "tax accounting", because the process of preparing information for tax authorities includes all the main components of accounting - observation, continuity, continuous reflection of economic facts, legal evidence (documentary nature), cost measurement, interrelated reflection of economic activity (reflection of economic facts on the basis of the balance sheet method). According to the author, all these characteristics are quite acceptable for tax accounting [18, p. 298].
However, the author notes that common to all types of accounting is the unity of the information base, based on which the transformation of data for different users. The collection of primary information for all types of accounting is carried out according to uniform rules, which avoids duplication of data, and thus increase the efficiency of providing information for management purposes [18, p. 298].
Therefore, the opinion is relevant [4, p. 9] that the process of collecting (collecting) taxes should be divided into two parts: the process of actual taxation and the process of tax accounting and reporting (Table 5).
Table 5
Components of the tax collection process
The process of taxation The process of tax accounting and reporting
1. Identification of the enterprise as a taxpayer (tax) 1. Preparation of primary and consolidated documents
2. Evaluation of alternatives or optimization of taxation 2. Record of transactions in the registers of tax and financial accounting (generalization)
3. Definition of the object of taxation 3. Preparation of declarations (tax calculations)
4. Determination, assessment, calculation of the tax base 4. Submission of declarations (tax calculations) to the controlling body
5. Application of the tax rate 5. Payment of tax (payment, control of dates and amounts of principal payments, advances or overpayments)
6. Clarification of the procedure and term of tax payment 6. Control of dates and amounts of tax refunds from the budget (for VAT)
7. Establishing the procedure for calculating the tax (collection) and analysis of its results The process of tax accounting and reporting
Source: [4, p. 9]
The process of "taxation" at the level of the taxpayer can be defined as certain actions and financial and analytical calculations of the staff of the taxpayer in order to make management decisions on the calculation and payment of tax (collection) to the budget. The concept of "tax accounting" characterizes the process of fixing (reflecting) the accrued (calculated) components of the tax base, the amounts of the tax (tax liability) and its amounts paid [4, p. 9].
Having studied the scientific literature, we consider it appropriate to use the interpretation of "accounting in taxation", which is part of the accounting work of the accountant for calculations with the budget. Tax accounting is a system of collecting, processing and accumulating information of the taxpayer, necessary for
the calculation of taxes and fees specified by law, for the purpose of tax reporting. We believe that accounting and "tax accounting" cannot replace or replace each other and should exist within a single accounting system, not one to replace the other. Both financial and tax accounting use the most important elements of accounting - documentation, double entry. The balance on tax accounts is an integral part of the balance sheet currency, which, although it reflects most of the balances on synthetic financial accounts, but also includes items generated in the system of tax records.
The purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amount of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes.
Despite differing views on the existence of separate tax accounting from financial, it is undeniable that the only information base is the primary documents. The primary documents form an idea of the nature and features of business transactions. For accounting purposes, primary documents are required for the registration of facts of economic life, and for accounting purposes, they are the basis for determining the tax base and confirming the accuracy and completeness of its definition.
In summary, it can be noted that the accounting and information support of tax calculations includes external and internal information. External is a set of legal framework in the field of determining and disclosing the main elements of taxes and their accounting support, internal are primary documents, accounting registers, data of synthetic and analytical accounting, reporting, accounting policies and more.
The registration of facts related to the emergence of the tax base is reflected in the primary documents. Information on settlements with the budget for taxes and fees is summarized in the system of relevant accounts and various forms of reporting. Determining the amount of tax payments is carried out in the process of processing information at different levels and in each direction.
The forms of primary documents for determining the tax base and tax liability are established by the current tax legislation (for example, tax invoices, excise invoices). Also, primary accounting documents are used instead. The taxpayer can develop primary tax accounting documents independently (accountant's certificates, tax calculations, explanatory notes). All information from primary documents is summarized in the system of accounting accounts or accounting is performed without using the method of double entry.
Tax registers are generalized forms for systemati-zation of data on the tax base and tax liabilities for the reporting (tax) period, which are grouped in accordance with the requirements of tax legislation. Forms of tax
registers are regulated by law (for example, for value added tax - the Unified Register of Tax Invoices, for personal income tax - the book of income and expenses.
Tax reporting is a declaration, calculations, reports, which are made by the taxpayer based on accounting data separately for each tax or fee paid.
According to the TCU [8], taxes and fees are divided into:
I - national taxes and fees: corporate income tax; Income tax; VAT; excise tax; environmental tax; rent; toll; military duty (until the completion of the reform of the Armed Forces of Ukraine).
II - local:
- taxes: property tax (transport tax; land tax; real estate tax other than land), single tax;
- fees: fee for parking spaces for vehicles; tourist
tax.
Each business entity, taking into account the organizational and legal status, the specifics of the activity, the availability of a specific tax base acts as a payer of certain taxes and fees.
In scientific research it is believed that taxes are intertwined economic, political and legal aspects, taxes are defined as a dualistic category, because they are both economic and legal relations, and on the basis of which the imperatives of taxation - statistical and economic [5, p. 202].
According to the concept of statistical imperative, economic processes are strictly controlled by the state and the legal content of taxes prevails over their economic content. According to the economic concept, the state serves the public interest, and taxes are seen primarily as a distributive tool.
Kucher S.V. considers that the tax is, first of all, a financial category, because initially its significance was to fill the revenue side of the state budget and further redistribution to the needs of society. However, today their understanding has expanded significantly, and taxes are simultaneously a financial, legal and accounting category (Fig. 2) [5, p. 203].
/■ Finances N
V ✓
XZ
The tax is a tool for redistribution of national income
Law
Fig. 2. Understanding taxes from a financial, accounting and legal point of view
Source: [5, p. 204]
First of all, the tax is a financial category, and in order for taxes to go to the state budget, the obligation to pay them must be enshrined in national law, which explains their legal content.
The accounting content of taxes is explained by the fact that their calculation and payment to the budget is provided by the accounting system of taxpayers, in which taxes are classified as liabilities of the enterprise [5, p. 203].
The legal and accounting approach determine the legal form of the tax, which is that the need and the order of reflection in the accounting obligations to the state, the order of preparation and submission of financial statements are determined by current legislation [5, p. 203].
The combination of accounting and financial approaches to understanding taxes determines their economic content, which, above all, is that taxes cause an outflow of economic benefits in the future in the form of cash to pay to the budget. On the other hand, acting as an obligation of the enterprise, taxes are a source of financing its activities until these obligations are transferred to the state budget [5, p. 204].
Current legislation allows businesses to choose the taxation system, which is represented by two options [8]:
1 - payment of taxes on the general system of taxation. General system of taxation, accounting and reporting - has a complex system of doing business in terms of accounting and reporting. However, it allows you to engage in any activity and there are no other restrictions inherent in the simplified taxation system. The general system of taxation consists of a set of taxes and fees to the budget, accrued in the manner prescribed by the laws of Ukraine.
2 - payment of taxes under the simplified taxation system. Simplified system of taxation, accounting and reporting - a special mechanism for collecting taxes and fees, which establishes the replacement of individual taxes and fees, to pay a single tax in the manner and under the conditions specified by the TCU, while maintaining simplified accounting and reporting.
Regardless of the taxation system chosen by the business entity, it is obliged to properly keep records and record business transactions.
If the business entity - legal entity chooses the general system of taxation, in the presence of the object of taxation determine and make to the budget the following obligations for tax payments: income tax, value added tax, personal income tax, environmental tax, payment (tax) on land, military duty and the single social contribution.
If the business entity - a natural person-entrepreneur chooses the general system of taxation, in the presence of the object of taxation determine and pay to the budget the following obligations for tax payments: personal income tax, military duty and the single social contribution.
The simplified taxation system can be chosen by both legal entities and natural persons-entrepreneurs, if they meet the requirements of the TCU, and is registered as a single tax payer in the prescribed manner:
1) the first group - natural persons-entrepreneurs who do not use the work of employees, carry out exclusively retail sale of goods from outlets in the markets or carry out economic activities to provide household services to the population and whose income during the calendar year does not exceed 1,000,000 hryvnias;
2) the second group - natural persons-entrepreneurs who carry out economic activities for the provision of services, including household, single tax payers or the population, production or sale of goods, activities in the restaurant industry, provided that during the calendar year meet a set of such criteria: do not use the work of employees or the number of persons who are in an employment relationship with them does not exceed 10 people at a time; the amount of income does not exceed 5,000,000 hryvnias.
3) the third group - natural persons-entrepreneurs who do not use the work of employees or the number of persons who are in employment with them, is not limited and legal entities - business entities of any organizational and legal form, in which during the calendar the amount of income does not exceed UAH 7,000,000;
4) the fourth group - agricultural producers, in which the share of agricultural production for the previous tax (reporting) year is equal to or exceeds 75%. Depending on the chosen system of taxation, the organization of accounting for taxes and fees depends.
Legal entities, including single tax payers of group 4 (which belong to the simplified taxation system) can choose one of the following forms of accounting:
1 - journal or journal -order;
2 - a simple form of accounting;
3 - simplified form of accounting:
- with the use of registers in accordance with the Order of the Ministry of Finance of Ukraine №422;
- with the use of registers in accordance with the Order of the Ministry of Finance of Ukraine №720 (without double entry);
4 - automated form of accounting - a computer accounting program that provides for the formation of accounting registers [13].
If the business entity is a natural person-entrepreneur in the general system of taxation, it keeps a book of income and expenses for such taxpayers.
Payers of the single tax of the first and second groups and payers of the single tax of the third group (natural persons-entrepreneurs) who are not VAT payers keep records in any form, by monthly reflection of the received incomes. This rule also applies to single tax payers of the third group (natural persons-entrepreneurs), who are VAT payers [15]. At the same time, the
TCU provides: for the former to keep the Book of income, for the latter - the Book of income and expenses.
Thus, the accounting support of tax payments is influenced by both the tax system and the organizational and legal form of business entities (legal entities and individuals).
Given the above, define the main objectives of accounting for taxation:
- clear documentation of calculations;
- timely and complete registration of data of primary accounting of tax calculations in tax registers;
- objective determination of the tax base and tax liability;
- completeness of information on tax liabilities in the financial and tax reporting.
Conclusions. The tax system of Ukraine is a set of taxes, fees and other mandatory payments and contributions, which in the accounting system of the entity are costs. At the same time, tax calculations are part of the sources of economic assets and form current liabilities, as they are expected to be repaid within one operating cycle or within twelve months from the balance sheet date.
The peculiarities of the taxation system of economic entities and specific methods and techniques of calculating taxes and fees (mandatory payments) affect the accounting in taxation, and therefore, the latter requires a thorough knowledge of practicing accountants and constant in-depth research.
Information on taxes, fees and charges is of interest not only to businesses but also to the state and individuals. It is the accounting and information support that is the basis for decision-making by stakeholders. Thus, accounting in taxation is part of a single accounting system of the enterprise and is aimed at generating information about the tax base and the amount of tax liabilities.
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TRENDS IN THE IMPLEMENTATION OF SOCIAL POLICY IN UKRAINE
Smaglo O.
Candidate of economics Associate Professor of Department of Finances Vinnytsia Institute of Trade and Economics of KNUTE
Abstract
The main attention is paid to the study, analysis and generalization of the experience of social state policy in Ukraine, as well as its priorities and goals. The influence of social policy of other countries on the development of domestic policy in the social sphere is analyzed. The experience of developed countries shows that in the conditions of innovative development the increase of social and individual wealth, as well as the development of society itself is impossible without an active, systematic social policy. The relevance of this topic is that improving the quality of life of the population is an urgent need of modern Ukraine, due to the need to consolidate society, unite efforts of all its strata to achieve social development goals with a focus on achieving high social standards and norms. It is necessary to critically rethink the world experience of forming a new socio-economic space in accordance with national needs and demands, providing for the replacement of old ways of solving social problems with fundamentally new, more effective ones. The main directions of social policy at both state and regional levels are part of the ideology of state building, which aims to ensure human rights and freedoms, integration of society around the national idea, reproduction of social values, social partnership, development of democratic institutions of self-government in society. strategies to stop the trend of moral and spiritual degradation of society. Priority is given to economic development to the detriment of the goals of human development, which in turn has a negative impact on the socio-economic development of the country.
Keywords: decentralization, economic growth, socio-economic development, social policy, social sphere, standard of living. social life.
