Features of the accounting and internal control of VAT to companies with different tax systems
Journal Title: Економіка: реалії часу - Year 2017, Vol 1, Issue 29
Abstract
In the article the features of accounting and internal control VAT on companies with different tax systems and identified issues. A comparison of tax systems in terms of tax rates, number of employees, the maximum income, terms of reporting and paying the tax. Identified the need for internal controls of VAT implementation and proposed internal audit as one of its tools. Stages of the internal audit of VAT and appropriate audit procedures. For example, the three companies with different tax systems – LLC "ATP-1524", LLC "AGROPARTNER-XXI", LLC ICA "Mayaki"), analyzes the accounting and internal control VAT and comparison of audit procedures.
Authors and Affiliations
Oksana Varchuk, Helen Amurova
Keywords
Related Articles
- EP ID EP320604
- DOI -
- Views 69
- Downloads 0
Method for diagnostics of staff competencies under conditions of multi-vector development
The article improves a method of diagnostics of staff competencies in the process of multi-vector development. Unlike the other types of development, this type is based on formation of a chart of essential general and pr...
Problems of administrative management of industrial enterprises
The problems of administrative management of industrial enterprises are systematized. The factors that influence their solution are described and systematized. The main directions of activity of administrative management...
The method of planning and managing organizational changes in the management system of company
The article exmines the methods of planning and organizing(managing) organizational changes in the management system of company. A cluster analysis was made of 40 Ukrainian machine-building enterprises for 2012 and 2013...
Features of the investment activity Ukrainian banks
In this article is investigated some aspects of investment banking. An analysis testifies to the insufficient level of resource base, the ineffective use of bank assets, insignificant fate of securities in the brief-case...
Conceptual bases of economic security management of industrial enterprises’ innovative development and the formation of its analytical tools
Determined typology ties events innovative development and economic security of industrial enterprises, the essence and the key signs of economic security of innovative development of industrial enterprise on the basis o...