ОБЛІК РОЗРАХУНКІВ ЗА ПОДАТКАМИ ТА ПЛАТЕЖАМИ: СИСТЕМАТИЗАЦІЯ ПОГЛЯДІВ

Abstract

The article examines the scientific and periodical literature on accounting for settlements with customers in recent years. It was determined that frequent changes in tax rates, amendments to laws and regulations, complications connected with the large taxes and fees, became prerequisites for fundamental changes in the field of taxation. Employees of the accounting service must adapt to new changes as quickly as possible, since ignoring innovations in the preparation of enterprise reporting may cause problems with the submission of this documentation to the relevant government agencies. The listed factors affect the accounting of settlements for taxes and payments and form the issues of systematizing existing approaches according to the selected topic and determining promising research directions for accounting of settlements with the budget. Various approaches to the problems of recent publications on the subject of settlements with the budget are considered, and a range of scientific issues is determined. Most researchers associate their work with improving the accounting of value added tax calculations. This is due to the fact that VAT is one of the main taxes, both for enterprises and for filling the state budget. Other researches are related to the improvement of accounting for income tax calculations. In particular, the following are proposed: simplification of the algorithm for calculating taxable profit, a method for calculating the tax base, detailing income and expense accounts, introducing a separate account for tax differences etc. A detailed analysis of the research was carried out and the systematization of the views of scientists and practitioners on the accounting of calculations for taxes and payments was carried out. Scientists focus the greatest attention on the directions of improving the accounting of calculations for VAT - 38% and for income tax - 24%. Also, the works of scientists are concerned the general directions of improving calculations: 14% - for calculations with the budget for taxes, 10% - for tax payments. A significant part of scientific articles - 14% - is devoted to improving the accounting and tax policies of enterprises. Based on the research finding, a number of proposals were made to solve certain problems such as the improvement of internally regulated documents, regulation of the accounting procedures for tax calculations, the implementation of additional synthetic and analytical accounts, the improvement of primary documents and reporting, the introduction of new forms of analytical documents, and the like.