У статті розглянуті приклади зарубіжного досвіду, пов’язані зі створенням інформаційної інфраструктури та становленням комунікаційних та інформаційних систем, за допомогою програми FMN (Federated Mission Networking) і таксономії С3 (Command, Control, Communication). Особлива увага приділялася корпоративним сховищам даних та хмарним сервісам, орієнтованим на роботу з великими масивами даних. За результатами проведеного огляду запропоновано впровадження датацентричного підходу при розробці єдиного інформаційного середовища.
The purpose of this article is to formulate the main prerequisites and economic consequences of strengthening the institute of tax consultants in the tax system of Ukraine, to substantiate the importance of tax counseling as a separate profession, as well as to determine the cross-functional role of tax consultants in interaction with taxpayers, fiscal authorities and the government, according the world trends in tax consulting. The article considers the importance and role of tax advisers in modern tax systems. The research based on the analysis of the world practice of tax consulting as a separate area of professional activity. The importance of tax counseling for different subjects of the tax system is determined for: taxpayers, fiscal authorities and the government. The necessity of development of tax consulting institute in Ukraine on the basis of implementation of relevant international standards and practices is substantiated. The functions (roles) of tax consultants in the tax system of the country and their interaction with taxpayers, fiscal authorities and the government are defined. Based on the research, it is proved that tax advisers can perform different functions (acting in different roles) on the interaction between taxpayers, fiscal authorities and the government. They are qualified representatives for taxpayers in solving certain problems in the field of taxation, including in matters of tax planning and optimization of tax payments. At the same time, tax advisers are important as intermediaries, arbitrators, regulators in relations between taxpayers and the government, as well as they act as agents of fiscal bodies on tax compliance of taxpayers. Further research in the field of tax consulting is proposed to focus on the formulation of ethical principles of tax consultants, which, according to world practice, have a great importance in their activities. It is also proposed at the legislative level to consolidate the legal status and responsibility of tax advisers. This is proposed to be done by establishing the procedure for documenting the consultations provided, establishing the legal responsibility of the consultant for poor-quality services, which is a separate important area of further research.
The purpose of this article is to formulate the main prerequisites and economic consequences of strengthening the institute of tax consultants in the tax system of Ukraine, to substantiate the importance of tax counseling as a separate profes-sion, as well as to determine the cross-functional role of tax consultants in inter-action with taxpayers, fiscal authorities and the government, according the world trends in tax consulting. Methodology. The research is based on the analysis of specialized scientific sources of international researchers and practitioners who have been studying the issues of tax consulting as a separate type of professional activity for the last 30 years. Based on the analysis, using general scientific meth-ods – analysis, synthesis, generalization, abstraction – the conclusions of the study were made, which can be interpolated into the Ukrainian business envi-ronment. Results of research showed the importance and role of tax advisers in modern tax systems. Based on the research, it is proved that tax advisers can perform different functions (acting in different roles) on the interaction between taxpayers, fiscal authorities and the government. They are qualified representa-tives for taxpayers in solving certain problems in the field of taxation, including in matters of tax planning and optimization of tax payments. At the same time, tax advisers are important as intermediaries, arbitrators, regulators in relations between taxpayers and the government, as well as they act as agents of fiscal bodies on tax compliance of taxpayers. The importance of tax counseling for dif-ferent subjects of the tax system is determined for: taxpayers, fiscal authorities and the government. Further research in the field of tax consulting is proposed to focus on the formulation of ethical principles of tax consultants, which, according to world practice, have a great importance in their activities. It is also proposed at the legislative level to consolidate the legal status and responsibility of tax ad-visers. This is proposed to be done by establishing the procedure for document-ing the consultations provided, establishing the legal responsibility of the con-sultant for poor-quality services, which is a separate important area of further research. Practical implications. In the article the necessity of development of tax consulting institute in Ukraine on the basis of implementation of relevant interna-tional standards and practices is substantiated. The functions (roles) of tax con-sultants in the tax system of the country and their interaction with taxpayers, fis-cal authorities and the government are defined. Value/originality. The corre-spondence between the world practice of tax consulting and the Ukrainian legal framework allowed to show serious gaps in local legislation and tax awareness of taxpayers, which should be corrected ASAP.
The purpose of this article is to formulate the main advantages of transformation of information subsystems of accounting of commodity stocks of gas trading companies, in terms of simultaneous use of two methods of evaluation of commodity stocks. This publication raised an important problem of justifying the preconditions and economic consequences of the simultaneous use of two methods for assessing the withdrawal of commodity stocks in gas trading companies. This problem is systematically related to the taxation of operations for the sale of this natural resource by value-added tax. The article notes that when applying the method of weighted average cost of withdrawal of stocks, the cost of acquiring natural gas, which is sold by a gas trader from underground storages, significantly distorts the accounting data of such a trader and leads to additional taxation. As a result, we formulated specific practical recommendations for the transformation of information subsystems of gas trading companies accounting, based on the simultaneous use of two methods for assessing the withdrawal of commodity reserves (natural gas): the identified cost of a unit of reserves – for gas sold from natural gas storages; weighted average cost – for other commodity gas reserves. This approach is not prohibited by current accounting standards and is widely supported by a number of domestic scientists and practitioners. Additionally, it is noted that an important element of the implementation of these methodological recommendations is their clear wording in the orders on the accounting policy of certain gas trading enterprises. Further research in the proposed direction is proposed to focus on studying the economic effect and technical possibility of introducing a total use of the method of identifiable cost of a unit of stock in this kind of business. This will result in the maximum avoidance of unjustified sales situations below the purchase price and additional charge of additional value added tax under the conditions of limited margin of this market.
The purpose of this article is to formulate the main direction of improvement of data about receivables generated in information control subsystems of trading companies that supply traditional energy resources (natural gas and electricity) to non-household consumers, in terms of forming a full cash flow management system in strict connection with the terms of contracts. The article systematically considers the problem of inadequate control over the payments for the consumed energy resources by non- household clients of domestic trading energy companies. The law aspects governing the contractual relations of the partners during the supply of energy resources are established. The typical conditions of payments for the consumed energy resources and ways of their adequate reflection in information subsystems of trading companies are defined. It is assumed that in order to solve the applied task, the information subsystems of accounting and control of trading companies must operate with the following information, which will be provided to the management system to make informed management decisions: a) general payment terms of each non- household counterparty; b) the current schedule of payment of each counterparty in connection with the terms of the signed contract; c) binding payment terms to the month of delivery (M); the month preceding the month of delivery (M - 1) and the month following the month of delivery (M + 1); d) dynamic change of the payment schedule according to additional agreements signed by the partners. As a result of research of the specified problem in all important aspects, practical recommendations on display in information subsystems of trading companies of the information on the schedule of payments for the consumed energy resources with a reference to a month of delivery are developed. Therefore, specific solutions are proposed for the algorithmization of procedures for controlling the timeliness of payments to counterparties and the formation on this basis of the necessary information for the management system of overdue debt. Further research in researched direction should focus on improving the final documents on the control of payment discipline of counterparties and management reporting on the timeliness of counterparties' payments for energy consumed.
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