The purpose of the study is to identify areas and form mechanisms for improving the organization of accounting and control of calculations for tax liabilities of budgetary institutions based on the introduction of digital technologies. The relevance of this study is due to the need to solve the problem of modernization of the tax administration system by implementation modern information and analytical resource of the tax service. The study proved that creation of a modern information and analytical resource of the tax service optimizes the system of accounting and control, which will lead to the introduction of more effective mechanisms for tax administration, de-shadowing of the economy and increasing control over cash circulation. Digitization of accounting and control of calculations of tax liabilities of budgetary institutions will help increase the level of tax culture, which will also significantly contribute to improving tax discipline.
The subject of the study is theoretical, methodological and practical aspects of the formation, development and functioning of the accounting compliance system as an appropriate institution for ensuring the quality of enterprise accounting information. Methodology. The methodological basis of the study is general scientific and special methods of cognition. In the course of the study, the following methods were used: abstract-logical method was used for the cognition of the essence, approaches, clarification of the concept of “compliance”, “accounting compliance”; bibliographic method was used for the study and development of scientific works devoted to the definition of the essence of the term “compliance”; graphic method was used for the design of the described processes using logical block diagrams; system-structural analysis was used to improve the mechanism for the formation and implementation of the accounting compliance system as an institution for ensuring the quality of accounting information. The objective of the study is to consider the essence of the concept of “compliance”, “accounting compliance”, to establish and define the role of accounting compliance in ensuring the quality of accounting information, to substantiate methodological approaches and practical recommendations for its formation and implementation at the enterprise. Results. The study has established that the definition of “compliance” should include an institutional approach, i.e. “compliance” should be understood as an institution of the internal control and corporate ideology system, which, using a system of regulations and a set of control mechanisms, forms the company’s ability to comply with established norms, standards, rules and procedures; a means of propaganda aimed at promoting the requirements for compliance with internal regulatory documents and generally accepted social values of the enterprise; a set of measures aimed at identifying risks accompanying the activities of the enterprise and eliminating their adverse consequences. “Accounting Compliance” is an institution of the internal control and corporate ideology system of the enterprise, which with the help of a system of measures and a set of control mechanisms provides the ability to track, monitor, evaluate and comply with the requirements of regulatory documents, regulations, instructions in the accounting system. It must be necessarily aimed at identifying, reducing and eliminating the risks of distortion, misrepresentation and falsification of accounting information. It has been substantiated that the accounting compliance system, as an appropriate institution, should be formed in stages, based on a set of specially developed internal methods, rules and procedures. It has been proved that most of the actions of the compliance system are aimed at identifying, analysing and assessing risks in the accounting system, and a significant number of documents defining its normative content are closely related to the implementation of the risk management function. Practical implications. In order to ensure the identification of compliance risks in the company’s accounting system and determine their impact on the formation and quality of accounting information, the grouping of risks by type is presented. To implement the functions of accounting compliance, it was proposed to develop and approve a number of internal standards and regulations, which will guide the employees of the Compliance Department in their work. In order to ensure the quality of accounting information to users necessary for making effective management decisions, the organizational and economic mechanism of the accounting compliance system has been developed. Conclusion of the study. Thus, accounting compliance, as an institution for ensuring the quality of accounting information at an enterprise, should be focused on finding, identifying, assessing, analysing and taking measures to minimize compliance risks in the accounting system arising from non-compliance with established rules, standards and procedures for organization and maintenance of accounting. Substantiated methodological foundations and recommendations for the formation and implementation of accounting compliance will not only ensure the quality of accounting information, but also guarantee business purity, a high level of corporate culture. The latter will contribute to improving the efficiency of economic activities and sustainable development of the enterprise.
The subject of the study is a set of theoretical, organizational, and methodological principles for the development of forensic accounting in Ukraine. General scientific and special methods of cognition are the methodological basis of the study. The content of the concept "forensic accounting" is specified using theoretical generalization methods; the comparison of audit and forensic accounting using comparison method is carried out. Using the abstract-logical method and structural-logical analysis, features, current problems, and obstacles to the development of forensic accounting in Ukraine are determined. The objective of the study is to consider the essence of the concept of "forensic accounting", to introduce the main obstacles, and to propose a list of measures for its development in Ukraine. As a result of the study, it is established that forensic accounting is a combination of legal and financial audit and forensic accounting expertise. Therefore, experts of all these profiles should be involved to the forensic accounting, which will help the company solve the conflict situations related to fraud. It is substantiated that when improving the method of forensic accounting, it is necessary to understand its difference from the audit. The study found that the most common types of fraud faced by Ukrainian companies are asset theft, unreasonable and inappropriate spending. The most common ways to detect fraud in Ukraine are internal audit and informal internal sources. Only 10% of Ukrainian companies have experience in attracting external consultants to independent investigations. However, as practice shows, the very independent, unbiased view of the external specialist on the control system and business processes allows creating a high-quality system of preventive mechanisms for counteracting fraudulent actions and in general, improving the efficiency of business processes of the company. It is substantiated that forensic accounting is one of the effective instruments of an independent economic investigation. It is established that forensic accounting is quite new for Ukraine and audit and specialized companies are only at the beginning of the path in this direction. In order to develop this type of services, audit and specialized companies were suggested to expand the range of services in the direction of forensic accounting and the appropriate procedure for carrying out such activities. In addition, it is necessary to take into account the foreign experience of the training of specialists in the field of forensic accounting, that is, to start the training of specialists by including specialized courses on forensic accounting in the curricula of higher educational institutions. It is also necessary to develop the cooperation of Ukrainian professional organizations with foreign professional organizations in order to provide specialists with the possibility to obtain international certificates, as well as to involve audit, legal, and consulting companies in the process of professional training in forensic acco...
Розрахунки з підзвітними особами у бюджетних установах: особливості обліку і контролю Анотація. У статті визначено основні завдання та представлено певні особливості обліку і контролю розрахунків з підзвітними особами у бюджетних установах-розпорядниках бюджетних коштів, зокрема особливості обліку та оформлення розрахунків безготівковим способом, специфіку документального оформлення та відображення на рахунках бухгалтерського обліку операцій з підзвітними особами, порядок нарахування заробітної плати працівникам, які перебувають у відрядженні. Виділено ключові етапи перевірки звіту про використання коштів, виданих на відрядження або під звіт та визначення витрат на відрядження бухгалтерською службою бюджетної установи. З метою підвищення інформативності щодо заборгованості з підзвітними особами запропоновано заходи внутрішнього контролю, які дозволяють мінімізувати податкові ризики, пов'язані з оформленням даних операцій у бюджетних установах.
The monograph considers the theoretical and practical aspects of the development of modern science, taking into account the experience of European countries and prospects of Ukraine. General issues of the engineering, medical, psychological, philological, economic sciences, history of art, social communications and so on are considered. The publication is designed for scientists, lecturers, postgraduate students, students, as well as for the general reader.
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