Introduction. The accounting and tax legislation of Ukraine is in the process of its approximation to the requirements of the European Union. This is especially true for taxes accompanying the movement of goods and services in the context of cooperation between countries, with value added tax (VAT) being the main of these taxes is. Purpose. The purpose of the paper is to identify both common and distinctive features of the Ukrainian tax legislation on VAT with regard to the European requirements according to the current Association Agreement, assess the effectiveness of VAT rates and identify general trends in the dynamics of structural fractions of VAT in GDP and VAT rates. Methods. We applied the methods of scientific analysis and comparison, induction, and a systematic approach. Also, we used the expert judgment method to determine the likelihood of positive and negative consequences of lowering the VAT rate. Results. The study investigates the formation of legislation on administration of VAT in both the EU and Ukraine. The research determines the law basic eligibility criteria within the definition of: taxpayers, objects of taxation, tax base, tax accounting rules, tax primary documents and reports, and methods of administration. The article compares the basic details of the primary documents as well as their common and distinctive features. In particular, we compared primary and summary documents registration operations for displaying the electronic VAT administration system as well as general and reduced VAT rates in Ukraine and the EU. The authors of the article propose the main steps towards the convergence of electronic forms of primary documents. We conducted an analysis of the efficiency of VAT rates in both the EU and Ukraine and identified the factors that impact the change in the relevant indicators. The conducted research offers an overview of modern European trends in terms of improving VAT administration. Discussion. There is no absolutely effective VAT administration scheme. Therefore, the issue remains open and controversial. The study of the effectiveness of VAT rates in the EU and Ukraine has shown that, there was a decline in the efficiency in half of the EU countries during the 2014-2017 period. It has been estimated that a reduction of the joint European rate of VAT up to 15%, under certain specified conditions, would increase the efficiency of VAT rates in all EU countries and lead to other positive effects.
The transport sector’s economic sustainability is an important factor in economic development, trade, quality, and safe transportation of goods and passengers, and regional and international integration. The tools of the transport sector’s strategic management should be based on assessing its current economic stability. Applying statistical and regression analysis of Ukraine and Poland’s transport sector, an approach to assessing the level of economic stability is formulated based on a system of integrated indicators of elementary, general, and specific stability. The integrated indicator of elementary economic stability considers the dynamics of the number of economic entities in the industry and their profitability. In Ukraine in 2018, this figure is –0.042, in Poland – 3.37. The integrated indicator of overall economic stability considers the number of employees in the industry, the gross domestic product created by enterprises in the industry, and the number of enterprises. In Ukraine, it is equal to –0.049, in Poland – 3.71. The integrated indicator of the transport sector’s specific economic stability takes into account the volume of passengers, freight, and cargo handling, and in Ukraine, it is –0.040, in Poland – 3.38.
Economic security of enterprises consists of various components, such as financial, personnel, production, legal, organizational, technological, marketing and others, each of which has its own tools that include elements of accounting and analytical support. The author summarizes the structure of the components of economic security and identifies certain factors that affect security within each component. CRM-systems are a technology of interaction with customers, which helps to optimize business processes in the company and increase the efficiency of components such as organizational, personnel and marketing security of the enterprise. The use of modern technologies can speed up the processing of information coming from the consumer to the company through the analysis and promotion of marketing companies, synchronization of logistics channels of the company, assessing the effectiveness of staff on certain projects and tasks and more. The article considers domestic CRM-systems and compares their functionality in the implementation of improving the economic security of the enterprise. The strengths and weaknesses of these systems have been identified. In general, the review aspect of the article focuses on the identification and analysis of modern domestic product in the framework of the refusal to mass use of similar products of Russian companies. As a result of determining the impact on the components of economic security of the implementation of CRM systems, it is possible to come to a conclusion about the necessity of their application in business activities in order to improve the efficiency of economic security. The CRM systems considered in their base have warehouse management components, connection to logistics channels and marketplaces, work with telephony and analytics. The established advantages and disadvantages will help to make a choice in favor of this or that system and its implementation at a specific enterprise based on the management tasks of the management.
This article is devoted to the application of cloud technologies in the management accounting automation system at enterprises. The author considered the terminology of "cloud" and "cloud technologies" and adapted the definition of "cloud management accounting technology" as a technology that allows remote processing and storage of data for thepurpose of making management decisions and managing an economic object. The main advantages of using cloud technologies in management accounting were systematize. The advantages such as a business scaling and its information security, communication speed and data access, backup, update and administration of cloud technologies and databases. In this article, the author singles out specific tasks of management accounting that affect the development and use of information technologies in its automation. The tasks such as: timely provision of information to officials in order to make management decisions for each group of information users; provision of real, timely and comprehensive information about the object of management; provision of a wide range of modern tools for analysis and management decision-making. The issue of processing accounting information in the clouds and setting up communication between the internal and external environment is covered. The author also defined the procedure for processing accounting information based on cloud technologies, which consists of four gradual stages.The author has defined the features of building management accounting of the enterprise based on cloud technologies. The features among which are: taking into account the range of users for whom the management cloud of the enterprise will be available; determination of a specific list of management tasks that can be automated on the basis of cloud technologies; selection, in accordance with the first two features, of a specific list of cloud tools
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