Current issues of accounting and taxation of enterprises of religious organizations in the context of the conceptual apparatus

Abstract

The article is devoted to the organization and accounting and taxation of enterprises of religious organizations, reveals the legal aspect of their implementation and identifies current problematic segments of this activity. Outlines the expediency and necessity of updating the conceptual apparatus of organizational accounting procedures and taxation processes, reveals the author's vision of the content of the definitions of "accounting policy" and "tax relations in religious activities." The substantiation of expediency of their adaptation at the organization of the account and the taxation at the enterprises of the religious organizations is resulted. Reveals some issues of taxation of these enterprises and identifies existing segments of this process in religious activities. Includes the author's vision of ways to improve accounting and taxation procedures at the enterprises of religious organizations.
 The processes of accounting and taxation of enterprises of religious organizations are marked by a certain feature that stems from the purpose and purpose of them. According to the classical definition, a religious organization is an organization that is formed to meet the religious needs of citizens to profess and spread the faith and act in accordance with its hierarchical and institutional structure. In accordance with current legislation, the activities of these enterprises, in most cases, are represented by the rules of accounting and taxation, which are inherent in non-profit organizations.
 One of the components of non-profit organizations, according to the legislation of Ukraine are enterprises of religious organizations, which have their own characteristics of the organization of accounting, financial reporting and tax procedures. The research indicated the existence of a number of unresolved issues, especially in the conceptual framework, which affects the conduct of accounting procedures and procedures for the taxation of religious activities. In order to improve these procedures, it is proposed to choose such conceptual categories as "accounting policy of enterprises of religious organizations" and "tax relations in religious activities". Their adaptation will provide an opportunity not only to take a more substantive approach to the organization of accounting and tax procedures of religious organizations, but also to be able to ensure quality segments of their conduct in the future.