Keywords: objects of intellectual property rights, museum objects, accounting, financial and accounting policy, museum, license agreement Attitude to cultural values, their transmission to future generations, effective use in public life promotes self-identification of the nation, has a socially significant function of maintaining stability and sustainable social and economic development, is anindicator of the level of development, spiritual maturity of its citizens. The modern development of Ukrainian society is aimed at educating people with a humanistic worldview, characterized by openness to social and cultural change, dialogue. Public interest in the formation of creative personality, reassessment of values contribute to increasing attention to the cultural heritage of the past, which is stored in museum exhibitions, collections.Accounting of the museum fund (museum collection) determines the affiliation of each item to one or another part of the museum funds: the main fund of museum items or the fund of research aids, as well as museum collection items received as objects of intellectual property rights.Legislatively correct assignment of museum objects to the appropriate group of objects of copyright and related rights will allow in the future to correctly calculate and pay royalties and other remuneration for the use of such objects in the economic activities of museums.Objects of intellectual property rights for their registration must be completed and certified by relevant documents (patent, certificate, licence, etc.) in the manner prescribed by current legislation of Ukraine.The reflection of the introduction into economic circulation, use, accounting and disposal of certain acquired (created) objects of intellectual property rights as part of intangible assets, is in compliance with current legislation of Ukraine.It should be noted that objects of copyright and related rights that contribute to the cultural development of the state can be of significant economic importance both for the authors who created them and for the museum or the state.
Keywords: computer program, economic and legal regulation, taxation, licenseagreement, initial cost, value added tax, royalties The article deals with the economic and legal aspects of using computer programs inbusiness operations. In particular, certain problems of taxation relating to the creationand use of computer programs are considered. There have been consideredways and means of representations in the accounting of the following operations: purchaseof intellectual property rights to a computer program, supply of a computer programfrom a non-resident (resident) to a resident. The principles of the formation ofthe cost of a computer program, depending on the terms of purchase, have been outlined.The has been defined the concept of royalties from the use of a computer programin the economic activity of an enterprise. The article indicates that the supply ofservices (performance of work) related to software products and that introducechanges to the software are deemed to be any updates, changes, additions to expandtheir functionality. Such an operation is referred to as the supply of software productsusing IT benefits. The supply of services that do not introduce changes, namely: installation,configuration, testing, identification and rectification of deficiencies, information,and consulting support is referred to operations that are subject to VAT atthe general rate. The article states that VAT is charged on operations for the supplyof software products from a non-resident (resident) to a resident in the customs territory(customs territory) of Ukraine, which, in turn, is not subject to VAT. At the sametime, if as a result of the provision of technical support services for software products(including software products provided for use under the license agreement) there areno changes in software products (for example, training staff to work with the program,installing the program, configuration of office equipment, etc.), then operationsfor the provision of such services are subject to VAT in the generally established mannerin the amount of 20 percent.There has been determined the need to improve economic and legal regulation ofthe creation and use of computer programs in the economic activities of companies interms of taxation.
Purpose. To represent the approach to estimating the cost of commercial transfer of integral intangible system (technology) as opposed to the set of assessments of separate intellectual property right objects. Methodology. To determine the estimation of the cost of integral intangible system (technology), we use the model approach involving formulas by the algorithm of investments in the development of innovative technology taking into account the cost and result reduction to the time factor, carried out and received before and after the target year (period) using the discount rate. Findings. The presented model approach to estimating the cost of commercial transfer of innovative technology is regarded not as separate intellectual property right objects, but as full cost estimating where the object of estimated cost is property right to integral intangible system (technology), which essentially simplifies the calculations of cost estimating the intellectual property rights of technology transfer and creates opportunities for the implementation of innovative technical and technological project of new generation production, associated with an integral intangible system (technology) aimed at making a profit (income). Originality. A new approach proposed to estimating the cost of the innovative technology commercial transfer that is an integral intangible system as a set of scientific and engineering knowledge turned into work methods and equipment, sets of production material factors, types of their combination to create a particular product or service. It leads to obtaining synergetic effect on the results of innovative product sales represented as profit (income). The important condition of the estimated cost of technology object property right is its quantitative value for the consumer, when the quantitative appraisal becomes identical (equivalent) to the value of material embodiment of technology object or a carrier presented in an objective form i.e. available for perception by others. Practical value. The proposed model approach to estimating the cost of the property rights to integral intangible system (technology) simplifies the calculation of the value of the developed or implemented innovative technology (-ies) aimed at creating and implementing new generation production in the real economics sector that will increase efficiency and lead to pumping up the countrys budget.
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