ОСОБЛИВОСТІ ВПЛИВУ НЕПРЯМОГО ОПОДАТКУВАННЯ НА ФІНАНСОВО-ГОСПОДАРСЬКУ ДІЯЛЬНІСТЬ ПІДПРИЄМСТВА ФАРМАЦЕВТИЧНОЇ ГАЛУЗІ

Abstract

Indirect taxes are one of the sources of state budget revenues. Value added tax is the basis of modern taxation systems around the world, including the EU and the UK. Since VAT is probably the most cost-effective way for countries to generate significant tax revenues, the issues of its calculation, collection, refund, and administration remain up-to-date and relevant. The pharmaceutical industry is one of the most difficult to forecast demand for goods, as new medicines are constantly being registered and launched, methods and approaches to treating diseases are changing, and the size and structure of the population is changing. Procurement of pharmacy goods always involves significant costs. Most pharmacy products are not in daily demand, but must be available to meet the needs of patients at any time. Ensuring access to medicines for citizens is an important function of a modern rule-of-law democratic state and a key element of social policy. One of the methods to facilitate access to medicines is to reduce their price, provide benefits, and partially or fully fund them by the state, especially for life-saving medicines. In most countries, there is a practice of mixed pricing for medicines. This paper focuses on optimizing the procurement schedule, analyzing trends in drug sales and indirect taxation by pharmaceutical companies. The article highlights the importance of indirect taxation for both state budget revenues and tax planning of business entities in Ukraine and European countries. To operate effectively, enterprises need to analyze the tax burden. Tax planning is a complex process based on a systematic approach to tax management using various economic and financial methods. The tax management system should be based on three subsystems: tax planning, tax regulation and tax control. In order to optimize the financial position of an enterprise, an important factor is the optimization of procurement, organization of the outflow of goods and forecasting of VAT payment. The article proposes to improve approaches to the use of VAT peculiarities of pharmacy goods on the example of a pharmaceutical distributor with a view to optimizing the procurement schedule, sales trends and payment of indirect taxes.