scholarly journals Assessed taxation in the health care sector in Ukraine and foreign countries: comparative and legal analysis

2020 ◽  
Vol 73 (2) ◽  
pp. 374-379
Author(s):  
Vladislav I. Teremetskyi ◽  
Oleksandr M. Bandurka ◽  
Emiliia S. Dmytrenko ◽  
Nataliа I. Atamanchuk ◽  
Oleksandra O. Kochura
Keyword(s):  
Health Care ◽  
Value Added ◽  
Tax Incentives ◽  
Legal Regulation ◽  
Health Care Sector ◽  
Tax Rates ◽  
Legal Analysis ◽  
Value Added Tax ◽  
Single Tax ◽  
Foreign Countries

The authors have defined and revealed the mechanism for collecting personal income tax, value added tax, single tax relating to health care sector in Ukraine and their analogues in other countries. Special attention has been paid to the problems in this field in Ukraine and the ways of their solution have been suggested. It has been proved that the mechanism of legal regulation of assessed taxation in the health care sector in Ukraine needs to be improved. Taking into account international experience, the authors have offered to amend the Tax Code of Ukraine on: the use of tax incentives of state support (USA); progressive assessed taxation of individual income (Spain, Germany, Poland, Slovakia, etc.); value added tax rates and benefits (USA, France, Hungary) and so on.

scholarly journals The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law

2015 ◽  
Vol 2015 (2) ◽  
pp. 18-35
Author(s):  
Robert Påhlsson
Keyword(s):  
Health Care ◽  
Value Added ◽  
General Rule ◽  
Health Care Sector ◽  
Private Health Care ◽  
Eu Law ◽  
Legal Basis ◽  
Value Added Tax ◽  
Goods And Services ◽  
Tax Exemptions

Abstract The general rule in EU law is that value-added tax (VAT) is to be levied on all goods and services. There are a number of exceptions, however, one of which applies to certain medical services. This paper examines the legal basis for tax exemptions in EU VAT law and in Swedish law, with particular attention to the extent to which the rapidly growing private health-care sector is covered by these tax exemptions.

scholarly journals IMPROVING THE MECHANISM OF COLLECTING CERTAIN TAXES IN UKRAINE AS MEASURES FOR THE EUROPEAN MODERNIZATION: LEGAL ASPECT

2019 ◽  
Vol 4 (5) ◽  
pp. 46
Author(s):  
Oleksandr Holovko ◽  
Tetyana Kaganovska ◽  
Galina Rossіhіna
Keyword(s):  
Legal Aspect ◽  
Value Added ◽  
Developed Countries ◽  
Legal Regulation ◽  
The State ◽  
Legal Analysis ◽  
Value Added Tax ◽  
Systematic Analysis ◽  
Tax Legislation ◽  
Taxation System

The aim of the article is to study the methodological and theoretical principles of improving the legal regulation of the taxation system in Ukraine in the European integration context. Determination of the doctrinal basis for the implementation of the tax function of the state and its legal consolidation from the standpoint of the fundamental principles of the law allows carrying out a comparative legal analysis of taxation in the developed countries of Europe and the world (particularly indirect one). Methodology. The research is based on the theoretical and legal substantiation of the social content of tax activities in the state, and it is also based on the understanding of the dialectical relationship between tax processes and the functioning of social and legal systems in general. A systematic analysis of the tax activity of the state in the context of humanism, justice, freedom, equality, rule of law is carried out. On this basis, the legal nature of the regulation of the value-added tax is revealed. Results. The basic theoretical and legal bases of measures on improvement of the taxation system are determined as a result of the study from the position of its legitimation among citizens and stimulation of their purchasing power and development of productive forces of the Ukrainian economy. Practical impact. The definition of directions for perfection and humanization of tax legislation in Ukraine allows making a conclusion about the volume of the tax burden on the consumer and proposing optimal rates of value-added tax rates.

scholarly journals Gst impact on the e-commerce sector: an overview

2017 ◽  
Vol 7 (2) ◽  
pp. 245-249
Author(s):  
VIJAYA KUMAR K ◽  
JABIMOL C. MAITHEEN
Keyword(s):  
Value Added ◽  
Retail Sector ◽  
Tax Rates ◽  
Value Added Tax ◽  
Indian Government ◽  
Tax Base ◽  
Indian Economy ◽  
A Value ◽  
The Government ◽  
Retail Entrepreneurs

The success of the e-commerce sector is largely dependent on the increasingnumber of retail entrepreneurs, who fall in the unorganized retail sector category. Thegovernment has included such players in the ambit of GST with an intention of broadeningthe tax base and has introduced specific provisions for the e-commerce companies. This isone of the major taxation reforms in Indian taxation system.GST is to set to integrate all stateeconomies and increase the overall growth of the country.GST will create unified market andboost the Indian economy. The Goods and Service Tax (GST) is a value added tax to beimplemented in India.. There are 3 kinds of taxes under GST: 1) SGST 2) CGST 3) IGST.The GST tax rates are divided into 5 categories which are 0%, 5%, 12%, 18%, 20%.Implementation of GST is one of the best decision taken by the Indian Government. Thesuccess of the e-commerce sector is largely dependent on the increasing number of retailentrepreneurs, who fall in the unorganized retail sector category. The government hasintroduced such players in the ambit of GST with the intension of broadening the tax baseand has introduced specific provisions for the e-commerce companies. This paper focuses onthe concept of GST and their impact on E-Commerce

scholarly journals FORMING THE ACCOUNTING POLICY OF HEALTH CARE INSTITUTIONS IN THE NEW CONDITIONS OF THEIR REFORMS

2021 ◽  
Vol 5 (40) ◽  
pp. 167-177
Author(s):  
О. Lubenchenko ◽  
R. Kostyrko ◽  
S. Shulha ◽  
М. Valiliuk
Keyword(s):  
Health Care ◽  
Financial Reporting ◽  
Organizational Support ◽  
Indirect Method ◽  
Value Added ◽  
Value Added Tax ◽  
Accounting Data ◽  
Health Care Institutions ◽  
Medical Institutions ◽  
Accounting Policy

Abstract. Inconsistencies of the accounting policy in business enterprise health care institutions with the legal and regulatory requirements, and the imperatives for forming the accounting policy of medical institutions in the new conditions of their reforms are determined by exploring their accounting procedures. The specifics of payment of value added tax by medical institutions are analyzed. Scientific-medical recommendations on accounting policy improvements with respect to the accounting of liabilities, including value added tax, are substantiated. The essential characteristic of the definition «related party» is given in keeping with the standards of accounting and tax law, accounting of transactions with related parties, with providing recommendations on the accounting of related parties. Methodical provisions on the accounting policy of incomes, stocks and expenses, pertaining to the classification and evaluation of incomes from medical services are specified. The structure of management report compiled by business entities, including medical institutions, is specified, with demonstrating that the process involved in the compilation of report is conditional on the accounting data and judgement of the management personnel, realized through the accounting policy. Based on an analytical review of methods for the compilation of report on monetary flows generated by operational activities (direct and indirect method), it is proposed that medical institutions should use indirect method as more informative one for users of financial reporting. The necessity to form information about incomes, expenses, financial results, assets and liabilities of reporting segments and its disclosure in the financial reporting is demonstrated. Recommendations on organization of an effective system for internal control of health care institutions are developed, with outlining the main areas of its organizational support in view of preventing risky events. The procedure for forming information required for the compilation of reports on management, monetary flows, and reports by segments, which is supposed by comply with all the essential aspects of a selected conceptual framework of financial reporting is shown. Keywords: accounting policy, heath care institution, financial reporting, control. JEL Classіfіcatіon M41, M48, I18 Formulas: 0; fig.: 0; tabl.: 4; bibl.: 18.

Book Reviews

2012 ◽  
Vol 50 (4) ◽  
pp. 1117-1119
Keyword(s):  
Tax Reform ◽  
Value Added ◽  
Capital Gains ◽  
American Enterprise Institute ◽  
Tax Rates ◽  
Value Added Tax ◽  
A Value ◽  
History Of ◽  
The Business Cycle ◽  
Federal Taxes

Alan D. Viard of American Enterprise Institute reviews, “The Benefit and the Burden: Tax Reform--Why We Need It and What It Will Take” by Bruce Bartlett. The EconLit Abstract of this book begins: “Explores the fundamentals of taxation at the simplest level and considers the question of tax reform. Discusses a brief history of federal income taxation; how a tax bill is made; the definition of income; how to understand tax rates; the relationship between tax rates and tax revenues; how taxes affect economic growth; the question of progressivity; taxes and the business cycle; how other countries tax themselves; spending through the tax code; taxes and the health system; tax preferences for housing; how federal taxes affect the states; the problem of charitable contributions; the problem of taxing capital gains; some unresolved issues in the taxation of corporations; the problem of tax administration; the history of tax reform; the pros and cons of popular tax reform proposals; the need for more revenue; the case for a value-added tax; the case against a value-added tax; what should be done about the Bush tax cuts; and whether tax reform will happen because Grover Norquist permits it. Bartlett is an economic columnist. Index.”

scholarly journals RECOGNITION AND AUDIT OF COSTS IN SIMPLIFIED TAXATION SYSTEM

2021 ◽  
Author(s):  
Valentyna Hoshovska ◽  
Viktoriia Masalitina ◽  
Svitlana Nakonechna
Keyword(s):  
Financial Reporting ◽  
Current Account ◽  
Value Added ◽  
Value Added Tax ◽  
Single Tax ◽  
Methodological Approaches ◽  
The Difference ◽  
Tax Payers ◽  
Legal Entities ◽  
The Current Account

The simplified system of taxation, accounting and reporting should be considered an effective tool to stimulate the development of small business and ensure a sufficient level of business activity in the state. The study various aspects of the organization and implementation of accounting, auditing for businesses that have chosen a simplified system of taxation, accounting and reporting is important. The purpose of the article is to deepen the methodological approaches to the recognition of costs and audit of costs in a simplified system of taxation, accounting and reporting. The article reveals the essence of the simplified system of taxation, accounting and reporting, features of its implementation and requirements for individuals -entrepreneurs and legal entities who are allowed to apply the simplified system of taxation, accounting and reporting under current legislation (August 2021). It is established that the payers of the single tax of the first, second and third groups (not the value added tax payer) do not recognize expenses and do not carry out costs accounting. The difference between the recognition of expenses by legal entities and individuals -entrepreneurs in the application of the simplified system of taxation, accounting and reporting is determined. For single tax payers of individuals -entrepreneurs (value added tax payers) the legislation defines the cash method of income recognition upon receipt of funds on the current account (cash desk), withdrawal of cash proceeds from trading machines and, accordingly, recognition of costs upon payment through the current account (cash desk) with mandatory documentary confirmation. Methodological approaches to the recognition of costs by individuals-entrepreneurs (value added tax payers) and legal entities in the application of the simplified system of taxation, accounting and reporting are in-depth. To verify the correctness of the recognition of costs in the application of a simplified system of taxation, accounting and reporting, documentation, accuracy and completeness of reflection in accounting and financial reporting (for legal entities) developed a program of audit of costs.

scholarly journals Features of contractual regulation of relations in the use of renewable energy sources

2020 ◽  
pp. 174-178
Author(s):  
C. M. Kologermanskaya
Keyword(s):  
Renewable Energy ◽  
Renewable Energy Sources ◽  
Legal Regulation ◽  
Energy Sources ◽  
Legal Analysis ◽  
Legal Research ◽  
Modern Period ◽  
Foreign Countries ◽  
The Russian Federation

The article presents a legal analysis of the features of contractual regulation in the use of renewable energy sources in the Russian Federation and foreign countries. It is noted that in the modern period, the sphere of contractual regulation of relations arising from the use of renewable energy sources remains insufficiently studied, which is why it is necessary to conduct legal research in this area, study the experience of contractual regulation in the field of electricity abroad. For the purposes of developing legal regulation, the author proposes a conditional classification of contracts on various grounds.

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