Вплив діючого порядку обліку податкових зобов’язань з ПДВ на показники фінансової звітності та шляхи його удосконалення
The Impact of Value-added Tax Obligations Accounting Procedures Currently in Force and the Ways of its Improvement

Summary/Abstract: The purpose of the article is to elaborate the ways of improvement of value-added tax obligations accounting procedures from the point of view its impact on the formation of the financial statements indices. The existing in professional literature propositions of changing the methods of tax obligations accounting procedures have been analyzed. The changes to the titles of subaccount which are used in accounting of value-added tax obligations according to the “first event” rule on receipt client’s payment on account for the purpose to bring into accord with the economic essence of operations which are accounted on it have been elaborated. The changes to the rules of showing the residues on this subaccount in the balance of enterprises stipulated by discrepancy of transit sums which are accounted on it with essence of assets leading to a distortion of balance assets have been substantiated. The propositions in the article provide the opportunity to observe such qualitative characteristic of financial statements as appropriateness and trustworthiness and to increase the quality of balance as the main components of financial statements.

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