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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ? ???????? ??????????? ?? ???????? ?? ?????? ????????: ??????????? ?? ????????
Accounting for and control over the VAT settlements: organization and methods
 
Creator ?????????, ?????? ????????????
Ullubieva, K.K.
 
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value added tax (VAT)
accounting for VAT settlements
tax credit
tax liability
tax risk
 
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The dissertation thesis is dedicated to the development of recommendations on
improving the organization and methods of accounting for and internal control over the
VAT settlements under conditions of the transformation taking place in tax legislation
and state tax policies.
Added value has been identified as a settlement figure in the accounting system.
The concept of "VAT settlements" has been clarified. The mechanism of collecting
VAT has been researched which enabled to determine the basic information sources for
asset and revenue accounts. Based on the studying of foreign experience the directions
of development of accounting for VAT settlements have been outlined.
The requirements to the model of VAT collection adjusted to the information
sources have been determined, therefore taking these requirements into account has
allowed to form the system of subaccounts designed for accounting purposes regarding
VAT settlements. Variable elements of the accounting policy in the part of VAT
settlements have been traced. The methodic approach to accounting for VAT
settlements according to the new environment of decision making has been worked out.
The internal control support for VAT settlements has been developed as well as the
methods of such kind of control according to the risk-oriented concept have been worked out.
 
Date 2016-02-24T09:11:20Z
2016-02-24T09:11:20Z
2012-08-21
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1287
 
Language uk
 
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