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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ? ???????? ??????????? ?? ???????? ?? ?????? ????????: ??????????? ?? ????????
Accounting for and control over the VAT settlements: organization and methods |
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| Creator |
?????????, ?????? ????????????
Ullubieva, K.K. |
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| Subject |
??????? ?? ?????? ????????
?????????????? ????? ??????????? ?? ???????? ?? ?????? ???????? ?????????? ?????? ????????? ???????????? ?????????? ????? value added tax (VAT) accounting for VAT settlements tax credit tax liability tax risk |
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| Description |
?????????? ?????????? ???????? ???????????? ? ????????????? ??????????? ?? ???????? ??????????????? ?????? ?? ???????????? ???????? ??????????? ?? ??? ? ?????? ????????????? ??????????? ????????????? ?? ????????? ?????????? ????????. ?????????????? ?????? ???????? ?? ????????????? ???????? ? ??????? ??????????????? ??????. ???????? ??????? ??????????? ?? ????. ?????????? ???????? ?????????? ???, ?? ????????? ???????? ??????? ???????????? ??????? ?? ???????? ??????? ?? ???????. ????????? ??????? ???????? ??????????????? ?????? ??????????? ?? ??? ?? ?????? ???????? ??????????? ???????. ????????? ?????? ?????? ?????????? ??? ?? ???????? ??????????, ?????????? ???? ????????? ?????????? ??????? ??????????? ??? ?????? ??????????? ?? ???. ???????? ?????????? ???????? ????????? ???????? ? ??????? ??????????? ?? ???. ?????????? ?????????? ?????? ?? ??????????????? ?????? ??????????? ?? ??? ?????????? ?? ????? ???? ????????? ??????????? ??????. ????????? ???????????? ???????????? ???????? ??????????? ?? ???, ? ????? ???????? ?????? ???????? ?????????? ?? ?????-??????????? ?????????. 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. |
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| Date |
2016-02-24T09:11:20Z
2016-02-24T09:11:20Z 2012-08-21 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1287
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| Language |
uk
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| Relation |
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| Publisher |
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