Browsing by Author "KOZLOVA, Viktoriia"
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Item ПОЗОВНА ДАВНІСТЬ КРЕДИТОРСЬКОЇ ЗАБОРГОВАНОСТІ: ПРИЧИНИ ВИНИКНЕННЯ ТА ЗАГАЛЬНІ ПРАВИЛА ОБЧИСЛЕННЯ. LIMITATION OF CLAIMS FOR CREDITORS: CAUSES AND GENERAL RULES OF CALCULATION(2023) КОЗЛОВА, Вікторія Олександрівна; KOZLOVA, Viktoriia; ГАЛУШКО, Людмила Олександрівна; HALUSHKO, Liudmyla; РУДЕНКО, Діана Віталіївна; RUDENKO, DianaСтаттю присвячено актуальним питанням виникнення кредиторської заборгованості та відображення її в обліку і порядку обчислення позовної давності кредиторських зобов'язань. Досліджувана тема є дуже актуальною, оскільки пропущення строку позовної давності може призвести до незадоволення позову та можливості виконання своїх зобов’язань підприємством. У статті проаналізовано види та строки позовної давності, умови зміни строків та правило їх обчислення. The paper is devoted to topical issues of the occurrence of accounts payable, its reflection in accounting and the procedure for calculating the statute of limitations for accounts payable. The researched topic is very relevant, because missing the statute of limitations can lead to dissatisfaction with the claim and the ability of the company to fulfill its obligations. The paper analyzes the normative-legislative base, on the basis of which the concept of statute of limitations, statute of limitations, types of statute of limitations is defined. In order to find out the statute of limitations in accounting, the forms of current payables were examined. Limitation periods were also established for each form of current payables. We found out that the statute of limitations also applies to labor disputes. It should be noted that Article 233 of the Labor Code of Ukraine establishes the statute of limitations for an employee's claim against the enterprise. It was investigated that according to the norms of the current legislation, not only the employee, but also the employer also has the right to apply to the court for recovery from the employee to maintain the material damage caused by the employee to the business entity. During the analysis of the Ukrainian legislature, it was found that the statute of limitations also applies to administrative legal relations. We have established that the Tax Code of Ukraine due to the expiration of the statute of limitations, the creditor debt can be considered bad debt. However, due to the fact that Ukraine currently has double restrictions on the expiry of the statute of limitations, these terms are being extended.Item ФІНАНСОВИЙ ОБЛІК ТА ЗВІТНІСТЬ СУБ'ЄКТІВ МАЛОГО ПІДПРИЄМСТВА: СПРОЩЕНА СИСТЕМА ОПОДАТКУВАННЯ. FINANCIAL ACCOUNTING AND REPORTING OF SMALL BUSINESS ENTITIES: THE SIMPLIFIED TAX SYSTEM(2022) БОНДАРЕНКО, Ольга Михайлівна; BONDARENKO, Olha; КОЗЛОВА, Вікторія Олександрівна; KOZLOVA, Viktoriia; ЛЕБЕДЄВА, Анастасія Олексіївна; LEBEDIEVA, AnastasiiaМалі підприємства дуже важливі для економіки будь-якої країни, адже вони створюють робочі місця, збільшують надходження до державного бюджету та заповнюють закриті для великих підприємств сегменти ринку. І спрощена система оподаткування на сьогодні є одним із головних інструментів стимулювання розвитку малого бізнесу з боку держави. У статті досліджено особливості спрощеної системи, переваги її над загальною системою оподаткування; визначено недоліки функціонування та запропоновано кроки для їх усунення. This paper considers a simplified taxation mechanism used by small business entities. The state is most interested in the development of small businesses. Small enterprises create jobs, increase revenues to the state budget and fill market segments that are closed to large enterprises. The complexity of financial accounting and compliance with the rules of the general taxation system were an obstacle for many people to officially register as entrepreneurs. Aware of this, the government developed measures to detinize the work of self-employed persons, providing them with comfortable working conditions. And it is the presence of a simplified taxation system that is one of the main tools for this today. During her work, she has already managed to show herself as a useful and popular tool, which is chosen not only by aspiring startups, but also by experienced businessmen. More and more small businesses choose to switch to a simplified system of taxation, accounting and reporting. Such a step is appropriate, because it allows to reduce the tax burden and, as a result, to have more resources for growth. It also simplifies financial accounting and reporting, which reduces the risk of making mistakes and, as a result, paying fines. All highly developed countries prioritize the development of small businesses and apply a simplified taxation system. Ukraine is oriented towards international standards, therefore the improvement of taxation is currently in the center of attention of scientific and public opinion. In order to contribute to the research of this important topic, we will consider a number of theoretical, organizational and practical aspects of the simplified taxation system and propose ways to improve it in this paper.