Organization and methods of accounting, analysis and control of calculations for taxes and fees in the municipal educational institution "Dovbysk specialized boarding school"
Students Name: Tymchuk Yelyzaveta Serhiivna
Qualification Level: master (ESP)
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: full
Academic Year: 2020-2021 н.р.
Language of Defence: ukrainian
Abstract: Tymchuk Y.S., Yastrubskyi M.Y. (supervision). Organization and methods of accounting, analysis and control of calculations for taxes and fees in the municipal educational institution «Dovbysh specialized boarding school». Master thesis. - Lviv Polytechnic National University, Lviv, 2021. Extended annotation The main function of the state is that it is designed to provide services of socio-cultural, scientific, educational, household and other nature to the population in the face of its bodies. It is the fact that budgetary institutions provide services and is their feature and difference from enterprises and organizations [1]. Object of research: accounting and control of calculations for taxes and payments of public sector institutions. The study was conducted on the indicators of the Municipal Educational Institution «Dovbysh Specialized Boarding School». The subject of the study is the theoretical foundations and methodological tools of accounting and control of calculations for taxes and payments. Research scope: features of the organization of accounting of public sector entities and settlements for taxes and payments. The purpose of the study: study, detailed consideration and study of the process of calculation of taxes and fees of the Municipal educational institution «Dovbysh specialized boarding school». The set of taxes and fees paid to budgets and state trust funds in accordance with the procedure established by the laws of Ukraine, is a system of taxation [2]. The Tax Code of Ukraine defines the principles of building a tax system, a list of mandatory payments to budgets and state trust funds, the rights and obligations of taxpayers and their liability in case of non-compliance or partial compliance with the above [3]. The system of accounting and control of tax calculations of public sector institutions occupies an important place in the system of accounting information and requires effective and efficient organization of accounting of tax calculations in accordance with accounting and tax legislation [4]. Clear documentation and organization of analytical accounting in public sector institutions generates transparent information on the calculation and payment of liabilities to the budget [5]. The main purpose of accounting for tax purposes - to ensure the taxpayer’s constitutional and tax obligations to pay taxes and fees, grouping the necessary information according to accounting data in tax registers, statements, journals, tax returns on value added tax and corporate income tax , preparation of tax calculations, reports on other taxes, fees to state and local budgets [6]. Calculations of taxes and fees have a significant impact on the solvency, financial stability of the entity, on the competitiveness of its products or services and directly on operating, investing and financing activities. The degree of influence of calculations with the budget on business entities is revealed through the use of the term «tax burden» [7, 8, 9]. This concept can be interpreted as the share of revenues of economic entities, which the state allocates to the budgets of different levels, using a system of calculations for taxes and fees [10]. The work contains a theoretical justification for the use of accounting in budgetary institutions, the study of its methods and the formation of revenues and expenditures. The theoretical bases of accounting for calculations of taxes and fees in budgetary institutions are investigated, the economic essence and tasks of accounting for tax payments are determined, the economic essence is determined. The organization of analytical and synthetic accounting of calculations for taxes and fees is characterized. The basic principles of control measures in accounting for calculations of taxes and fees in budgetary institutions have been studied. References. 1. Grinchuk YS Tax planning as a component of tax management. // Investments: practice and experience. - Kyiv, 2011. - № 22. - p. 48-50. 2. Mnykh EV Economic analysis of the enterprise: a textbook / EV Mnykh. - К.: КНТЕУ, 2008 - 514 с. 3. Tax Code of Ukraine: [Electronic resource]. - Access mode: http://zakon4.rada.gov.ua/laws/show/2755-17. 4. Bolyukh MA Analysis of financial and economic activities of budgetary institutions: textbook. way. / MA Bolyukh, AP Zarosilo. - К.: КНЕУ, 2008. - 344 с. 5. Accounting and taxation: textbook. manual [Text] / ed. R.L. Hamster, VI Lemishovsky. - Lviv: Accounting Center "Openwork", 2010. -1220 p. 6. 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