ОБЛІК І ОПОДАТКУВАННЯ ОПЕРАЦІЙ ІЗ РОЯЛТІ

Abstract

Royalties as payment for the right to use the results of intellectual property will play an important role in the modern economic situation of the country's development. In order for the Ukrainian royalty market to become more profitable, it is necessary to create a system in which it will be impossible to use intellectual property without proper remuneration of the right holder. The article is aimed at scientific research in the field of accounting and taxation of royalty transactions in Ukraine. The purpose of the article is a scientific and practical study of the organization and methodology of accounting and taxation by business entities of royalty transactions in Ukraine during martial law. The methodological basis of the study is the dialectical theory of cognition, a systematic approach to the study and improvement of the organization and methodology of accounting and taxation of royalty operations. In the process of conducting this scientific research, the following methods were used: synthesis (determination of royalty components); systematization (determination of payments that are not part of royalties); analysis (justification of the role of elements of the accounting method in recording royalty operations at the enterprise); generalization (formation of conclusions). The economic essence of the definition of the concept of «royalty» in terms of domestic and international regulatory documents is considered. The components of royalties and the list of payments that cannot be added to them have been clarified. The method of recognition and assessment of royalties in accordance with accounting and tax legislation is disclosed. Proposed improvements in the organization of accounting for royalty operations, which will contribute to the improvement of its methodology. The role of elements of the accounting method in recording royalty operations at the enterprise has been established. The features of royalty taxation at the licensor and licensee in Ukraine during martial law are outlined. The method of displaying royalty transactions at the enterprise on accounting accounts has been improved. Prospects for further research are the development of new approaches to the assessment and reflection in accounting and reporting of royalty operations at the enterprise.