Suchergebnisse

The subject of research is the procedure for taxation and reflection of environmental tax in the accounting system. The purpose of the article is to disclose a methodological approach to environmental taxation in Ukraine, which will make it possible to develop proposals for improving the information base formed by the accounting system and its further use in order to form various types of reporting, as well as planning actions to reduce the amount of pollution by business entities. The methodological basis of the study is the general scientific and special methods of scientific knowledge, applied at the empirical and theoretical levels of research: comparative, analytical, selective, dialectical, systematic approach, induction and deduction, generalization. Results of work. The article carried out studies of the current state of taxation in the context of components of environmental taxes, analyzed the volume of such taxes in the budget by types of environmental pollution. National, regional and local administrative levels of influence have been identified that allow the implementation of environmental plans and measures in the legal field. Taking into account the current requirements of users of accounting information, the documentary reflection of the economic activity of the calculation of environmental tax obligations has been improved. A complex of analytical accounting system for settlement operations with the environmental tax budget was developed and its practical application is presented. Field of application of results in the activities of economic entities in certain sectors of the economy. Conclusions. The proposed procedure for reflecting transactions under accrued budgetary obligations is the result of compliance with environmental tax requirements. Environmental accounting, in turn, is the basis for obtaining this information on costs, analyzing and monitoring rational environmental activities. Therefore, the main objective of environmental accounting is to develop expense items to account for general operating expenses (or to form a separate sub-account to account for environmental expenses under the items) and accounting for 92 Administrative expenses. At the same time, аpplication of accounting standart 16 "Expenses" facilitates the provision of a list of items of expenses related to their accounting.

The subject of research is the organization of accounting of public sector institutions of Ukraine. The purpose of the article is to demonstrate the features and possible directions for improving the organizational approach to accounting in institutions of the public sector of the economy. The methodological basis of the study is the general scientific and special methods of scientific knowledge, applied at the empirical and theoretical levels of research: comparative, analytical, selective, dialectical, systematic approach, induction and deduction, generalization. Results of work. The article examines problematic aspects of the accounting system of state institutions of the economy. Difficulties arising in the adaptation of domestic accounting legislation to international requirements are outlined. Consideration of the development trend of the current accounting system in Ukraine. The modern practice of organization of accounting in institutions of the state sector of the economy is highlighted. The tasks and peculiarities of the organization of accounting in institutions of the state sector of the economy are considered. Field of application of results in the process of formation and implementation of budget and tax policy in modern conditions. Conclusions. In connection with the transition of the Ukrainian economy to market principles, there is a growing need for a thorough modernization of not only methods, but also the organization of accounting in accordance with world practice.

The subject of research is value added tax. The purpose of the article. The purpose of the study is the mechanism of VAT functioning in Ukraine and development of proposals for its administration taking into account integration processes in Ukraine. The methodological basis of the study is general scientific and special methods of scientific knowledge: systematic approach, structuring, analysis and synthesis. Results of work. Today, one of the main economic problems in Ukraine is the improvement of the tax system in general and the tax system in particular. Improving taxation with value-added tax as a component of the taxation system is an important practical task and one of the pressing general economic problems that needs to be addressed. Issues of improving VAT reimbursement, increasing its level of efficiency, repayment of compensation arrears and prevention of its occurrence in the future are priority issues in the development of scientists and in the practical activities of the State Tax Service of Ukraine. Value-added tax is one of the most controversial taxes, so because of significant problems in its collection, it can turn from budget-forming to budget-forming. The relevance of the issue of VAT payment requires further in-depth analysis, taking into account the economic situation of the country, the current state and specifics of the tax system. Field of application of results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local self-government bodies, territorial communities. Conclusions. The value added tax is one of the largest sources of revenue of the state budget of the country. The main problem of VAT administration was the further implementation of the experiment with changes in tax legislation. Ukraine at the present stage of development requires the adoption of additional legislative and administrative measures aimed at improving the collection of the tax.

The subject of the research is an analysis of the decentralization impact on Ukraine local budgets formation. The purpose of this study is to find a solution to the problematic aspects of the formation of self-sufficient, financially wealthy communities by analyzing the impact of decentralization on the formation of local budgets and the budgets of the combined territorial communities. Method or methodology for conducting research. The study used a set of general scientific methods and techniques, namely: comparative analysis and synthesis, abstraction, the method of induction and deduction, idealization, generalization, analogy, modeling, as well as special - expert survey, grouping, forecasting. Results of work. Decentralization today is the most effective and efficient way to ensure the financial autonomy and sustainability of local authorities by transferring to them the powerful sources of budget revenues previously assigned to the central government, and expanding the financial base of administrative-territorial formations. That is, the introduction of a new model of financial support for local budgets consists in expanding the rights of local authorities, the sources of their formation, giving them full budgetary independence and creating real ground for the exercise of their powers. And in connection with the amendments to the Budget Code on the introduction of medium-term planning, the issue of reporting and evaluating the effectiveness of budget programs is relevant for financial services workers. The field of application of results: territorial communities of Ukraine. Conclusions according to the article. One of the important problems in the formation of local budgets is to ensure balanced socio-economic development of the regions and the formation of inter-budgetary relations in order to increase the level of financial self-sufficiency by strengthening budgetary decentralization. In order for the community to be able to carry out its tasks, it must have adequate financial resources to cover its own expenses. It is likely that the formation of financially self-sufficient administrative-territorial units requires changes not only in tax and budgetary legislation, but also in the territorial size of communities, districts and regions.

The subject of research is the theoretical basis for the formation of environmental reporting. The purpose of the article is aimed at generalizing and deepening theoretical knowledge in the field of organization of accounting and reporting of activities of domestic economic entities. The methodological basis of the study is general scientific and special methods of scientific knowledge used at the empirical and theoretical levels of research: comparative, analytical, selective, dialectical, systemic approach, induction and deduction, generalization. Results of work. The relevance of this research topic lies in the huge impact of uncontrolled quantitative pollution on the natural environment, for example, due to ecologically unregulated activities, the soil is depleted, the earth is heated and people begin to develop respiratory diseases. Therefore, it is necessary to monitor the activities of the enterprise and form environmental accounting and reporting on its basis in order to reduce the impact on the natural environment, thereby solving the urgent environmental problem. Field of application of results in the activities of enterprises, institutions, organizations. Conclusions. However, in Ukrainian reality, there are gaps in the development and implementation of corporate environmental accounting and reporting, since the government has not defined legislation and other regulatory bodies to reflect the conceptual foundations of environmental accounting and reporting. Concern about environmental responsibility and sustainable industrial development has given rise to a new field of environmental accounting and reporting. Based on this, theoretical foundations of environmental accounting and reporting are studied with a special emphasis on the Ukrainian scenario.

The subject of research is theoretical aspects of the formation of a marketing strategy for the development of the banking sector. The purpose of the article is aimed at researching existing aspects of marketing strategy formation and determining modern approaches to bank marketing strategy formation based on them. The methodological basis of the study is general scientific and special methods of scientific knowledge used at the empirical and theoretical levels of research: comparative, analytical, selective, dialectical, systemic approach, induction and deduction, generalization. Results of work. The article researches theoretical aspects of formation of marketing strategy of development of banking sector. The scientific concepts are generalized and the essence of the marketing strategy and its peculiarities in the activities of banking institutions are studied, the algorithm for forming an effective marketing strategy of the bank is formed, the role of banking marketing in the formation of the banking strategy in the banking services market is determined. Field of application of results in the activities of banking institutions of Ukraine. Conclusions. Marketing is becoming one of the most important factors of success in banking, along with general management, finance and technology. In this constable, the task of Ukrainian banks is to use the experience already acquired by developed countries. First, it is already proven in practice; the second, will minimize the funds and time for the banking system; thirdly, it can act as a basis for modern methodologies for the development and implementation of marketing strategies in commercial banks.

The subject of research is the accounting of analysis and control in the conditions of information technology. The purpose of the article is to determine the state and trends of the development of information technologies and automated accounting systems of scientific and applied importance. The methodological basis of the study is the general scientific and special methods of scientific cognition used at the empirical and theoretical levels of research: experiment, observation, comparison, systemic approach, analysis and synthesis, induction and deduction, abstraction. Results of work. The most promising means of technical support of automated accounting systems are proved - local and global electronic networks and distributed data processing systems. The principles and development of information technologies will accelerate the organization and content of the implementation of automated accounting systems, changes in its methods and technologies, as well as related scientific, theoretical and practical knowledge by scientists, practitioners and students of higher education in the development of algorithms. Accounting, financial and management reporting, performing the tasks of the accounting process in an integrated automated system. Field of application of results: at Ukrainian enterprises for accounting, analysis and control, as well as in the initial process of teaching the discipline "Information systems and technologies at the enterprise," "Information systems and technologies in accounting and taxation," "Information systems and technologies in finance". Conclusions. Every day, more and more information technologies are developing to facilitate the recording and processing of documents. Today, state bodies are increasingly using informatization of management processes and introducing them into their systems. Almost all government agencies use programs that save time on a unified approach to comparing information, reduce manual processing of data, allow the storage and use of data, and also allow the use of electronic services that significantly facilitate and simplify accounting and information systems.

Object of research is the system of formation and realization of leader potential of youth of joint territorial communities of Ukraine. Methods which were used in the course of the research. In the course of the research the complex of general scientific methods and receptions was used, namely: comparative analysis and synthesis, abstraction, a method of induction and deduction, idealization, generalization, analogy, modeling and also special - expert poll, group, forecasting. Results of a research. Results of a research of the mechanism of activization of leader potential of youth which would involve all interested parties (public authorities, local self-government, business, the public, higher education institutions) for the sake of wellbeing and prosperity of the joint territorial communities (JTC) are presented in article. Conditions and problems of formation and realization of leader potential of youth of territorial communities of Ukraine and EU countries are investigated; it is studied scientific bases of domestic and foreign experiment on a role and places of youth in development of territorial communities; it is theoretically proved the system of formation and realization of leader potential of JTC; factors of formation and effective realization of leader potential of youth of JTC in various spheres are defined. Range of application of results: territorial communities of Ukraine which will use the recommendations about formation of leader potential of youth developed on the basis of a certain psychological portrait of the leader necessary for the Ukrainian society in the conditions of reforming. Conclusions. In the conditions of difficult political, social and economic conditions of development of Ukraine, considerably became complicated in recent years, all weaknesses of life in Ukraine amplified. Especially sharply there was a dilemma of future our state, basic change of the existing system of the public relations as pledge of an exit from a crisis situation and full development of the state. Among all pressing problems began to arise a question on what basis to build the future of Ukraine who has to be main «base» of construction of qualitatively new state. In this context, according to us, the main emphasis at the national level has to be concentrated on development of the system of formation and realization of leader potential of youth of the joint territorial communities (JTC) of Ukraine.