Criteria for selection of elements of the simplified accounting and reporting system by small enterprises
DOI:
https://doi.org/10.35774/econa2018.01.286Keywords:
single tax, reporting, small business, accounting, accounting registers, taxation, account plan, systemAbstract
Introduction. The development of a simplified accounting and reporting system has a significant impact on tax legislation, which involves the use of simplified tax regimes for small businesses. The entry into force in 2011 of the Tax Code of Ukraine affected the composition of the elements of the simplified accounting and reporting system, which led to the emergence of new and the possibility of refusing to use the traditional elements of this system.
Purpose. The article aims to formulate criteria and elaborate algorithm for selecting elements of a simplified accounting and reporting system by small enterprises.
Method (methodology). In the process of research, method of system approach, method of analysis and synthesis, method of generalization and comparison have been used.
Results. It has been established that within the simplified accounting and reporting system its subsystem appeared. This subsystem is created for simplified accounting of incomes and expenses. The main elements of such a system are the Simplified Financial Statement of the Small Business Entity and the accounting registers that are identified by the "Methodological Recommendations for the Application of Small Business Registers" No. 720. They are created without the use of the Account Schedule and double entry. The expediency of using the concept of "simplified accounting and reporting system for non-payment of VAT" has been substantiated. The defining criterion for conduction of simplified accounting of incomes and expenses is the lack of registration of a small enterprise by a VAT payer. The algorithm of the choice of the small business entity for the elements of the simplified accounting and reporting system depending on the taxation system has been developed. The possibility of generating this system of information for calculation of tax, statistical and other forms of reporting has been considered in the research.
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