PECULIARITIES OF REFLECTION IN ACCOUNTING THE PROVISION OF CHARITY ASSISTANCE FOR THE NEEDS OF THE ARMY

Keywords: enterprise, charitable assistance, armed forces, accounting, legislative provisions, tax tools

Abstract

The article presents the problematic aspects of accounting for charitable assistance provided by economic entities for the needs of the army and substantiates the relevance of solving this methodological issue. Charity is constantly at the center of discussions between the public and state regulators, as it is becoming more widespread. At present, the accounting of charitable assistance for the needs of the army is a very important issue. Businesses during the war have a significant impact on peace. Continuation of economic activity, payment of taxes and income are a manifestation of support for the country during the war. In addition, it is important to provide charitable assistance to the army. Keeping records of charitable assistance for the needs of the army depends on the type of assistance. It can be in the form of cash, fixed assets, goods, food, as well as in the form of wages. The materials of the article state that the easiest way to help the army is to help with money, which does not require a lot of effort and time to draw up documents, and does not affect VAT accounting. After conducting a study of the reflection in the accounting of charitable assistance for the needs of the army, it was concluded that such assistance has its own characteristics and needs more detailed consideration, because at present it is relevant and little studied. Prospects for further research are in-depth consideration of the transfer of fixed assets for the needs of the army and the features of the taxation of charitable assistance. In particular, this article analyzes the transfer of fixed assets on the example of vehicles, considers the features of the seizure of a vehicle for temporary use and alienate with full reimbursement of its value. In addition, the reflection of VAT on tangible assets of fixed assets or other non-current assets, as well as goods and services provided is analyzed. The need to improve the method of reflecting VAT and charging income tax on charitable assistance, as well as a clearer regulation of the provisions of the accounting of charitable assistance in the tax expenditures to reduce income tax. In addition, the article examines the features of the transfer of wages to the needs of the army.

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Published
2022-05-31
How to Cite
Lemishovska, O., & Linynska, V. (2022). PECULIARITIES OF REFLECTION IN ACCOUNTING THE PROVISION OF CHARITY ASSISTANCE FOR THE NEEDS OF THE ARMY. Economy and Society, (39). https://doi.org/10.32782/2524-0072/2022-39-59
Section
ACCOUNTING AND TAXATION