Innovation Technologies Forming Taxable Statements by a Joint Activity without Creation of a Legal Entity

  • Authors

    • Alla Dmytrenko
    • Galina Lebedyk
    • Vitalii Nadobko
    • Alina Zygun
    2018-10-13
    https://doi.org/10.14419/ijet.v7i4.8.27300
  • information technologies, joint activity, taxation, tax declaration, value added tax.

  • The article focuses on the improvement of the management system at economic objects in the conditions of application of advanced information technologies. The peculiarities of accounting of joint activity in the case of existence of an agreement on joint activity without the creation of a legal entity are investigated. It is proposed to set up a computer program for the possibility of forming standard accounting reports and regulated reporting, which will allow to conduct a complete accounting of joint activities.

     

     

     


     

  • References

    1. [1] Ministry of Finance of Ukraine The Civil Code of Ukraine. Available at: http: // zakon.rada.gov.ua/laws/show/435-15

      [2] Ministry of Finance of Ukraine Tax Code of Ukraine. Available at: http: // zakon.rada.gov.ua/laws/show/2755-17

      [3] Ministry of Finance of Ukraine National provision (Standard) 1 «General Requirements for Financial Reporting». Available at: http: // zakon.rada.gov.ua/laws/show/z0336-13

      [4] Ministry of Finance of Ukraine Regulation (Standard) 12 «Financial investments». Available at: http: // zakon.rada.gov.ua/laws/show/z0284-00

      [5] Khrustaleva E.Yu. Development of complex reports in 1C: Enterprise 8. Data Composition System / E.Yu. Khrustaleva. - Moscow: 1С - Pablyshyng (in Russian), 2012.

      [6] 1C: Enterprise. Use of the application solution «1C: Accounting 8 for Ukraine» Revision 1.2. 1С- Pablyshyng (in Russian), 2011.

      [7] Main State Fiscal service. Letter Main State Fiscal service in Kyiv «On reflection operations to the joint venture agreement» at: http://kyiv.sfs.gov.ua/baner/podatkovi-konsultatsii/konsultatsii-dlya-yuridichnih-osib/66087.html.

      [8] Babich V. Joint venture: accounting and taxation / V. Babich, A. Poddyer’ohin - Accounting and Auditing. no 3, 2011. - pp. 8-12.

      [9] Shchyruk M.M. Problematic issues of income tax results of joint activities without establishing a legal entity / M.M. Shchyruk. State and law, vol. 27, 2015. - pp. 430 - 437.

      [10] Yanovs’ka N. Joint activities: accounting innovations / N. Yanovs’ka. - Taxes and Accounting, no 29, 2010. - pp. 19 - 24.

      [11] Graham Roger C., King Raymond D., Morrill Cameron K.J. Decision usefulness of alternative joint venture reporting methods / C. Graham Roger, D. King Raymond, K.J. Morrill Cameron. Accounting Horizons, no 6, 2003. - pp. 2 - 12. Available at: http: // www. allbusiness. Com / periodicals / article / 628309-1/html.

      [12] Varnaliy, Z., Onishchenko, S., & Masliy, A. (2016). Threat prevention mechanisms of ukraine's economic security. Economic Annals-XXI, 159(5-6), 20-24. https://doi.org/10.21003/ea.V159-04

  • Downloads

  • How to Cite

    Dmytrenko, A., Lebedyk, G., Nadobko, V., & Zygun, A. (2018). Innovation Technologies Forming Taxable Statements by a Joint Activity without Creation of a Legal Entity. International Journal of Engineering & Technology, 7(4.8), 529-533. https://doi.org/10.14419/ijet.v7i4.8.27300