ОБЛІК ТА ЗВІТНІСТЬ З ПОДАТКУ НА ДОДАНУ ВАРТІСТЬ: АНАЛІЗ НОВАЦІЙ ТА ПРОБЛЕМИ, ЯКИМИ ВОНИ СУПРОВОДЖУЮТЬСЯ

Abstract

Value added tax is rightly considered to be perhaps the most perfect form of indirect taxation, which plays an important role in the public finance system of most developed countries. In Ukraine, this tax also plays a leading role in filling the state budget. However, despite the positive impact of the tax on the level of state revenues, there is another side to the functioning of this tax. It is manifested in the considerable complexity of administration and the presence of many contradictory points. Attempts to solve existing problems are provoked by the constant process of making changes in the order of accounting, administration and reporting of value added tax. With this in mind, in this study we identified the essence of value added tax, analyzed its key characteristics: taxpayers, object, tax base, rates, reporting, tax credit and tax liability, as well as the main sub-accounts for accounting. The innovations introduced in 2022 are analyzed and problematic aspects of this process are identified, in particular: expansion of the list of transactions to be included in the total amount of income for mandatory registration by taxpayers, regulation of non-resident taxpayers, exclusion from the object of taxation of investment gold , updating the terms of inclusion in the calculation of the tax credit and registration of calculations of adjustments, change the procedure for calculation and payment of tax on transactions with tobacco products, waste and scrap of ferrous and nonferrous metals, etc. Problems that have not been resolved have been identified, and ways to improve the situation have been suggested. It is concluded that the main problems remain: imperfection of the method of the first event, non-transparent administration of blocking tax invoices and budget reimbursement. Innovations in the administration of value added tax in martial law have been systematized.