Облік і контроль розрахунків з бюджетом за податком на додану вартість на підприємства за матеріалами ТОВ «Рівненська продуктова компанія»

Abstract

The thesis examines theoretical provisions and the development of practical recommendations for accounting and control of calculations with the budget for value added tax on the basis of the enterprise. The economic essence, definition and main elements of value added tax are considered, the regulatory and legal regulation of accounting and control of calculations with budget for value added tax, the economic and organizational characteristics of Rivne Product Company LLC are presented. It is proposed to use a comprehensive approach to controlling the calculations with the VAT budget in the tax planning system at the enterprise.